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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.

Tax Court Rejects IRS Bid to Overrule Kerr

The issue in this estate tax matter is whether the provisions of the Limited Partnership Agreement for Harper Financial Co. LP the decedent and his two children entered into were "applicable restrictions" for purposes of IRC § 2704.

Rochelle Grunfeld v. Harold M. Grunfeld

The New York Court of Appeals determined that the value of a law license which is included in the marital community may be considered as income available for alimony payments or as property available for distribution. It noted that the income stream gene ...

Law License’s Income Stream Is Either an Asset or Available for Maintenance

The New York Court of Appeals determined that the value of a law license which is included in the marital community may be considered as income available for alimony payments or as property available for distribution. It noted that the income stream gene ...

Partnership Agreement Not Indicative of Goodwill

The primary issue in this marital dissolution is the value of Husband's partnership interest in his law firm of Hunton & Williams.

Thomas Quitman Brame, Jr. v. Sherrye Polk Brame

The Mississippi Court of Appeals determined that an attorney's professional practice or professional license may not be included in the value of the marital estate. It additionally determined that a remainder interest in a testamentary trust was too spec ...

Professional Practice Is Not a Marital Asset

The Mississippi Court of Appeals determined that an attorney's professional practice or professional license may not be included in the value of the marital estate. It additionally determined that a remainder interest in a testamentary trust was too spec ...

Trial court erred in splitting accounts receivable considered in buy-out valuation

The Experts: Gregory D. Anderson, CPA, CVA (court appointed) Horne CPA Group Kenneth Lefoldt, Jr., CPA (for Hensarling) Lefoldt & Company Two rheumatologists, James K. Hensarli ...

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