Brumback v. Brumback
The issue in this case was the division of a law firm interest.
Accounts receivable and work-in-progress included in law firm valuation
The issue in this case was whether the trial court correctly rejected the court appointed expert’s valuation of husband’s partnership interest in his law firm.
Rubino v. Rubino
Attorney husband argues that accounts receivable and work in progress should not be valued as per partnership agreement, but judgment is affirmed.
Discovery request quashed based on shareholder agreement
The issue in this marital dissolution was whether a shareholder agreement, signed by both husband and wife, that fixed the valuation of the husband's stock interest in the event of divorce ...
No Discounts in Indiana Fair Value Determination Absent Extraordinary Circumstances
The primary issue in this withdrawing shareholder action was the fair value of the withdrawing shareholder's interest in the law firm, Hopper & Galliher PC (H&G).
Wenzel v. Hopper & Galliher, P.C.
The primary issue in this withdrawing shareholder action was the fair value of the withdrawing shareholder's interest in the law firm ...
Guidry v. Guidry
The issue in this marital dissolution was whether a shareholder agreement, signed by both husband and wife, that fixed the valuation of the husband's stock interest in the event of divorce ...
Valuation upheld based on hypothetical retirement at date of trial
In this marital dissolution case the husband argued that the master erred in valuing his "ceased member" interest in his law firm.
Assets of Valid Partnership Included in Gross Estate
Tax Court ruled that 100% of the property within the partnership, despite the fact that the partnership was validly formed, was includable in the gross estate under Sec. 2036 (a).
Evidence That Law Practice Had No Goodwill Accepted
The issue in this case was whether the trial court erred in valuing the parties' law practice, Liggett-Pelanda, LPA, by not awarding accounts receivable and goodwill. Facts The pa ...
Estate of Harper v. Commissioner
Tax Court ruled that 100 percent of the property within the partnership, despite the fact that the partnership was validly formed, was includable in the gross estate under Sec. 2036 (a).
In re the Marriage of Gordon
In this marital dissolution case the husband argued that the master erred in valuing his "ceased member" interest in his law firm.
Pelanda v. Pelanda
The issue in this case was whether the trial court erred in valuing the parties' law practice, Liggett-Pelanda, LPA, by not awarding accounts receivable and goodwill.
L.R.M. v. R.K.M.
Husband also contends that the court erred in valuing his partnership interest.
Fair market value of law firm partnership interest includes more than capital account value
The valuation issue raised in this marital dissolution concerned the husband's partnership interest in a law firm.
Douglas v. Douglas
One of the issues in this case was the value of the husband's interest in his law partnership.
Excess earnings valuation of law partnership upheld
One of the issues appealed in this marital dissolution concerned the husband's interest in his law partnership.
Gerald Keats Baldwin, Jr. v. Kathie Hitt Baldwin
The Mississippi Court of Appeals declined to award an interest in a law degree or future earnings from a law practice when no marital funds were used to attain the degree, the non-degree-earning spouse was employed while the degree was attained, and the d ...
Future Income of Law Practice Not Divisible
The Mississippi Court of Appeals declined to award an interest in a law degree or future earnings from a law practice when no marital funds were used to attain the degree, the non-degree-earning spouse was employed while the degree was attained, and the d ...
Contribution by a Spouse to a Practice Is Subject to Restitution
The Michigan Court of Appeals affirmed the decision to exclude a separate property law practice from the marital estate even though the wife substantially contributed to the practice.
Must account for reasonable compensation in goodwill calculation
The plaintiff in this divorce proceeding, Mr. Clymer, is an attorney in Columbus, Ohio. Mr. Clymer engaged a CPA, Richard Ferguson of Ferguson Consulting , to perform a valuation of his l ...
Tax Court Rejects IRS Bid to Overrule Kerr v. Commissioner
The issue in this estate tax matter is whether the provisions of the Limited Partnership Agreement for Harper Financial Co. LP, entered into by the decedent and his two children, were "applicable restrictions" for purposes of IRC § 2704.
Clymer v. Clymer (II)
At issue is whether the trial court properly determined reasonable compensation in its analysis of the value of Mr. Clymer's interest in the law practice.
Reasonable compensation requires evidentiary support; 15-year court battle finally ends six-year marriage
The plaintiff in this divorce proceeding, Mr. Clymer, is an attorney in Columbus, Ohio.
Harper v. Commissioner
At issue is whether, pursuant to section 2704(b), restrictions on the right to liquidate certain limited partnership interests in Harper Financial Co., L.P., should be disregarded.