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Orthodontic practice valuation discounted 10% for age and health

In this marital dissolution, the community property distribution placed the value of the husband's orthodontic practice at issue.

In re the Marriage of Grim

At issue is the valuation of husband's orthodontic practice.

Goodwill Value Must Exclude Employee Compensation, Personal Goodwill, and Noncompete Agreement Factors

The valuation at issue in this marital dissolution appeal involved the husband's dental practice. On appeal, the husband challenged the trial court's acceptance of the wife's goodwill valuat ...

Dental practice valuation upheld

One of the primary issues in this marital dissolution was the value of two businesses that the wife held an interest in: Dental Health Care Center, P.A. (DHCC) , a dental practice, and Pro ...

Cashin v. Cashin

At issue is the valuation of wife's interest in a dental practice and a dental partnership and the couple's homestead.

Owner-Practitioner’s Compensation Must Be Considered

The Minnesota Court of Appeals affirmed the lower court's valuation of a dental practice. It found that the valuation considered the dentist's compensation in calculating the business' net income, it also found that no adjustment needed to made for a non ...

Singley v. Singley (I)

The husband in this marital dissolution matter appealed the trial court's valuation of his dental practice, which included a goodwill component.

Goodwill of Dental Practice Is Part of Mississippi Marital Estate

The husband in this marital dissolution matter appealed the trial court's valuation of his dental practice. The Mississippi Court of Appeals upheld the trial court's valuation, which include ...

Rolfe v. Rolfe

In Re the Marriage of: William P. Rolfe, Jr., petitioner, Appellant, vs. Janice J. Rolfe, Respondent. C2-00-19, Court of Appeals Unpublished, August 15, 2000. P.MsoNormal { FONT-FAMILY: "Times New Roman"; FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt } LI.MsoNormal { FONT-FAMILY: "Times New Roman"; FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt } DIV.MsoNormal { FONT-FAMILY: "Times New Roman"; FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt } H1 { FONT-FAMILY: "CG Times"; FONT-SIZE: 13pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center } P.MsoFootnoteText { FONT-FAMILY: "Times New Roman"; FONT-SIZE: 10pt; MARGIN: 0in 0in ...

Pelot v. Cakmes

Issue was interpretation and enforcement of shareholder agreement.

Value of Stock Enforced as Per Contract

The plaintiff in this case filed suit to enforce a shareholders agreement, which required that final payment for his stock be based upon an appraisal of the value of the corporation.

Corey v. Norman, Hanson & DeTroy

At issue is professional negligence that includes the valuation of husband's dental practice.

Client Twice Injured by Lack of Business Valuation Evidence

The action underlying this legal malpractice case was a marital dissolution.

Washington Court of Appeals holds professional goodwill as meretricious asset

A week before the Yoon decision, the Washington Court of Appeals held that even in a relationship where parties are not married, but cohabiting, called a "meretricious relationship," profe ...

Chesterfield v. Nash

At issue is whether the professional goodwill in defendant's dental practice is separate property.

Goodwill Valued Lower Than the Only Expert’s Opinion

The Washington Court of Appeals affirmed a trial court's valuation of the goodwill in one parties' dental practice when this meretricious relationship ended. Chesterfield presented valuation evidence using the market and earnings (capitalization of excess ...

Valuation date of husband's dental practices should be as of divorce proceeding, says wife

Among other issues, wife argues that valuation of husband's three dental practices should have been as of the date of the final divorce proceeding. Court determined that the choice of date a ...

Green v. Green

Issues were whether the trial court erred in allowing spaced payments while not allowing interest for lost value and failing to value husband's interests at the date of the final hearing.

Norma Jean Arbuckle v. Gary R. Arbuckle

The Virginia Court of Appeals affirmed the lower court's consideration of tax consequences arising from its equitable distribution scheme. In an earlier holding, the appellate court reversed the lower court's decision to permit a built-in capital gains ta ...

Consideration of Tax Consequences for Valuation and Equitable Distribution

The Virginia Court of Appeals affirmed the lower court's consideration of tax consequences arising from its equitable distribution scheme.

'Going concern value' is marital asset in divorce

This case, reviewed en banc by the nine judges of the Pennsylvania Superior Court, addresses whether or not "going concern value" should be identified as an intangible asset distinguished from "goodwill" and thus a marital asset subject to equitable distribution.

Gaydos v. Gaydos

At issue is what distinction exists between goodwill and going concern value in the context of valuing a sole proprietorship for equitable distribution purposes.

Ex-Wife, Creditors Allege Husband Knew Dental Practices Had Substantial Value When He Filed Bankruptcy

In bankruptcy proceedings, debtor listed "unknown" as the value of his dental practices.

Personal Goodwill Deemed Corporate Asset in Chapter 11 Bankruptcy Reorganization

Dr. Prince operated his orthodontics practice as a wholly owned professional corporation.

In re Parnes

At issue is the valuation of debtor's dental practice.

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