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Landscaping Services

This industry comprises (1) establishments primarily engaged in providing landscape care and maintenance services and/or installing trees, shrubs, plants, lawns, or gardens and (2) establishments primarily engaged in providing these services along with the design of landscape plans and/or the construction (i.e., installation) of walkways, retaining walls, decks, fences, ponds, and similar structures.

Lawn Maintenance and Service

This industry comprises (1) establishments primarily engaged in providing landscape care and maintenance services and/or installing trees, shrubs, plants, lawns, or gardens and (2) establishments primarily engaged in providing these services along with the design of landscape plans and/or the construction (i.e., installation) of walkways, retaining walls, decks, fences, ponds, and similar structures.

Tree-Trimming Services

This industry comprises (1) establishments primarily engaged in providing landscape care and maintenance services and/or installing trees, shrubs, plants, lawns, or gardens and (2) establishments primarily engaged in providing these services along with the design of landscape plans and/or the construction (i.e., installation) of walkways, retaining walls, decks, fences, ponds, and similar structures.

Smith v. Smith

In this divorce case appeal, the appeals court remanded to the Chancery Court the issue of separate versus marital property. The appellate court determined that one of the husband’s businesses was marital property and not separate property as the Chancery Court decided. It remanded that portion of the Chancery decision with instructions to change the ruling and determine a value for the now marital property business—but without any goodwill.

Appellate Court (Mississippi) Affirms That Goodwill Is Not a Marital Asset

In this divorce case appeal, the appeals court remanded to the Chancery Court the issue of separate versus marital property. The appellate court determined that one of the husband’s businesses was marital property and not separate property as the Chancery Court decided. It remanded that portion of the Chancery decision with instructions to change the ruling and determine a value for the now marital property business—but without any goodwill.

Flynn v. Maschmeyer

In buyout following member’s disassociation from company, appellate court affirms trial court’s fair value determination, including decision to exclude from valuation remaining members’ unsubstantiated debt claims and including litigation amount assessed against dissociated member for misconduct.

Court Rejects FMV Appraisal of Dissociated Member’s Interest in Statutory Buyout

In buyout following member’s disassociation from company, appellate court affirms trial court’s fair value determination, including decision to exclude from valuation remaining members’ unsubstantiated debt claims and including litigation amount assessed against dissociated member for misconduct.

Pratt’s Stats/DealStats Market Analysis Survives Appeal by Owner Spouse

Appellate court finds no error in trial court’s adoption of market-based value determination by husband’s expert; expert acknowledged this was not the preferred method to value the small company, but company’s problematic financials and uncooperative attitude “compelled” use of this approach.

Hultz v. Kuhn

Appellate court finds no error in trial court’s adoption of market-based value determination by husband’s expert; expert acknowledged this was not the preferred method to value the small company, but company’s problematic financials and uncooperative attitude “compelled” use of this approach.

Goodman v. Goodman

Appeals court upholds trial court’s finding of enterprise goodwill, finding husband’s habit of periodically placing business assets in his children’s names as well as wife’s significant involvement in the business indicate business was “transferable.”

Owner’s Problematic Business Practices Support Finding of Enterprise Goodwill

Appeals court upholds trial court’s finding of enterprise goodwill, finding husband’s habit of periodically placing business assets in his children’s names as well as wife’s significant involvement in the business indicate business was “transferable.”

Court Questions Whether Non-BV Expert May Testify to Lost Profits/Damages

In case of stolen employees (breach of noncompetes), a report from non-BV expert fails to provide reliable basis for lost profits, economic damages calculation.

TruGreen Companies, L.L.C. v. Scotts Lawn Service, et al.

In case of stolen employees (breach of non-competes), a report from non-BV expert fails to provide reliable basis for lost profits, economic damages calculation.

Self v Self

The petition for dissolution of the marriage was filed on May 3, 2003. Kay and David had been married for twenty-five years and had raised one child, who is emancipated. Kay has been employed for approximately twenty years as an insurance underwriter ...

Thomas F. Brady, et al. v. Daniel B Miller, M.D., et al.

The Ohio Court of Appeals, 2nd District, reversed a trial court’s decision to grant a remittitur with regard to the lost wages award in this medical malpractice case because the remittitur was granted without the plaintiff's consent.

Landscaping Business Valued Using Owner’s Testimony

The issue in this case was whether the trial court erred in valuing a landscape business, X-Mark 1 Landscaping Inc.

No Valuation by Trial Court Prompts Reversal

Husband appealed the final judgment of dissolution of marriage. Husband had two business: Brothers Landscaping ("BL") and Spitz Racing ("SR"). Husband testified that the 1999 tax form ...

Lerchbacher v. Lerchbacher

The issue in this case was whether the trial court erred in valuing a landscape business, X-Mark 1 Landscaping, Inc.

Spitulski v. Spitulski

The appellate court held that without valuations, review was impossible. The case was reversed and remanded.

Must Distinguish Between Enterprise and Personal Goodwill in Rhode Island Sole Proprietorship Valuation

An issue appealed from the Moretti marital asset distribution concerned the goodwill component of the husband's landscaping business, Tangleridge Landscaping Inc.

Moretti v. Moretti

Court finds that enterprise goodwill is marital, personal goodwill is not.

Apicella v. Apicella

At issue is the division of the marital property, including the value of a lawn care business.

Apicella v. Apicella

In this marital dissolution case, the Ohio Court of Appeals upheld the trial court's division of the marital assets over husband's assignments of error. One of the marital assets was husband ...

RGM v. DEM

Issue is whether business was properly valued at fair market value where trial court excluded goodwill.

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