Expand the following panels for additional search options.

Sultan v. Malik

Appeals court upholds trial court’s valuation of accounting firm based on asset approach where prevailing expert added goodwill value as intangible; court says intrinsic standard of value does not mandate use of income approach for service-based entity.

Court Approves of Adding Goodwill as Intangible in Asset-Based Valuation of Accounting Practice

Appeals court upholds trial court’s valuation of accounting firm based on asset approach where prevailing expert added goodwill value as intangible; court says intrinsic standard of value does not mandate use of income approach for service-based entity.

Court Highlights Role of Community Labor in Goodwill Analysis

Appeals court says record supports nonowner spouse’s claim to a share of owner’s CPA’s practice; business changed from separate to community property, and most of its value consisted of professional goodwill, which was created by community labor.

Absence of Noncompete Drives Goodwill Valuation in Liquidation Sale

In case of voluntary corporate dissolution under judicial supervision, appeals court finds receiver’s minimum bid value was based on correct standard of value (liquidation value) and calculated auction sales price reflected all elements of a going concern ...

In re Marriage of Vandal

Appeals court says record supports nonowner spouse’s claim to a share of owner’s CPA’s practice; business changed from separate to community property, and most of its value consisted of professional goodwill, which was created by community labor.

Court Highlights Role of Community Labor in Goodwill Analysis

Appeals court says record supports nonowner spouse’s claim to a share of owner’s CPA’s practice; business changed from separate to community property, and most of its value consisted of professional goodwill, which was created by community labor.

Absence of Noncompete Drives Goodwill Valuation in Liquidation Sale

In case of voluntary corporate dissolution under judicial supervision, appeals court finds receiver’s minimum bid value was based on correct standard of value (liquidation value) and calculated auction sales price reflected all elements of a going concern ...

Perry v. Sackett

In case of voluntary corporate dissolution under judicial supervision, appeals court finds receiver’s minimum bid value was based on correct standard of value (liquidation value) and calculated auction sales price reflected all elements of a going concern ...

Murky Goodwill Testimony Makes Partner Agreement Best Indicator of Value

Trial court was justified in disregarding any commercial goodwill in husband’s interest in a professional practice and relying on partnership agreement, Texas appeals court finds, where goodwill is not accessible and expert testimony as to its existence a ...

Hill v. Hill

Trial court was justified in disregarding any commercial goodwill in husband’s interest in a professional practice and relying on partnership agreement, Texas appeals court finds, where goodwill is not accessible and expert testimony as to its existence a ...

Wright v. Wright

Trial court correctly applies 20% "attrition discount" to value of husband's accounting firm when there was credible, non-speculative evidence that the firm would lose customers in the future due to natural attrition.

Peterson v. Jackson

Court confirms fair value determination of CPA firm based on income, market, and asset-based approaches; a former buy-in transaction concerning the same firm; and a non-compete agreement that effectively transferred personal goodwill to the enterprise.

Practice Goodwill Is Marital Asset; Tax Consequences Best Considered in Equalizing Judgment

The primary issues in this marital dissolution were the value of husband’s 50% interest in his accounting firm ...

Seiler v. Seiler

Issue is whether speculative tax consequences are an element of valuing an ongoing business, in this case an accounting practice.

Acceptance of one expert's valuation upheld

The trial courts valuation of the husbands stock consistent with the testimony of the husbands valuation expert was upheld.

In re the Marriage of Page

Wife contends that the trial court erred in denying her motion to disqualify husband's expert. Court disagrees.

Stewart v. Stewart

At issue is the valuation of husband's partnership interest in an accounting firm.

Valuation of Partnership Interest in West Virginia Must Consider Partnership Obligations

The valuation issue in this marital property distribution appeal concerned the husband's partnership interest in his accounting firm. The trial court valued his interest at $200,000 and requ ...

Zoldan v. Zoldan

At issue is the credibility of the expert witnesses as to the value of husband's accounting business.

Zoldan v. Zoldan

The issue in the case is whether the trial court abused its discretion by accepting the testimony of one expert witness over another. The trial court accepted the testimony of the appellee's ...

Smith v. James, Hardy & Smith

At issue is the valuation of plaintiff's interest in accounting parternship after withdrawling from this partnership.

Withdrawing Partner Not Liable for Overhead Incurred or Loss of Client Base Subsequent to Withdrawal

Smith, the partner withdrawing from the accounting firm of James, Hardy & Smith, filed suit to determine the value of his interest and to obtain a judgment for the value.

Walton v. Walton

At issue is the valuation of husband's sole proprietorship C.P.A. practice.

McCabe v. McCabe

One issue in this marital dissolution matter was the value of the goodwill in husband's accounting practice and the value of the jointly owned TBCY.

In re the Marriage of Sedlock

Issue was value of husband's 11% interest in accounting firm subject to stock purchase restriction agreement, shareholder employment agreement, and deferred compensation agreements.

1 - 25 of 34 results