Expand the following panels for additional search options.

Snyder v. Snyder

In this Pennsylvania divorce matter, the appellate court accepted the wife’s valuation of the marital business using the “gross sales approach,” despite the husband’s objection that she was not qualified to determine the value. The trial court master recommended the wife’s value be accepted. However, the appellate court finds that the trial court double counted four business assets and remanded for a redetermination of the marital estate.

Court Affirms Acceptance of the Wife’s Gross Sales Valuation Method for the Marital Business, Remands for Double Counting of Business Assets

In this Pennsylvania divorce matter, the appellate court accepted the wife’s valuation of the marital business using the “gross sales approach,” despite the husband’s objection that she was not qualified to determine the value. The trial court master recommended the wife’s value be accepted. However, the appellate court finds that the trial court double counted four business assets and remanded for a redetermination of the marital estate.

Court Rebuffs Attempt to Allocate Excess Value to Intangible Assets

Bankruptcy Court rejects proposition that sales price increase has to be attributed to one debtor’s business, as goodwill, because other debtor’s real property allegedly remains constant in value; court denies request to change allocation of proceeds.

In re Case No. 800 Bourbon St.

Bankruptcy Court rejects proposition that sales price increase has to be attributed to one debtor’s business, as goodwill, because other debtor’s real property allegedly remains constant in value; court denies request to change allocation of proceeds.

Hart v. Rick’s Cabaret Int’l, Inc.

Exotic Club Settles Employee vs. Independent Contractor Matter ...

Exotic Club Settles Employee vs. Independent Contractor Matter

Exotic Club Settles Employee vs. Independent Contractor Matter ...

Court Seeks ‘Fit’ Between Lost Business Value Calculation and Facts

In an antitrust suit of dueling nightclub owners, under Daubert district court admits lost profits damages testimony; but, reserving final judgment, court finds plaintiffs’ expert’s lost enterprise calculation lacks requisite logical connection to facts o ...

Christou v. Beatport, LLC

In an antitrust suit of dueling nightclub owners, under Daubert district court admits lost profits damages testimony; but, reserving final judgment, court finds plaintiffs’ expert’s lost enterprise calculation lacks requisite logical connection to facts o ...

City of San Antonio v. El Dorado Amusement Co., Inc.

The Texas Court of Appeals reversed an award of damages in this takings case because lost profits were duplicative of the market value of the property when valued using an income approach method. The City had taken the business’ liquor license and the val ...

Value of Taken Liquor License Determined Using Before-and-After Method

The Texas Court of Appeals reversed an award of damages in this takings case because lost profits were duplicative of the market value of the property when valued using an income approach method.

Rejected option agreement that is part of bigger deal does not determine value

One of the issues in this marital dissolution was the value of husband’s bar, Knicker’s Saloon.

In re Marriage of Gerhard

One of the issues in this marital dissolution was the value of husband's bar, Knicker's Saloon.

376599 Alberta Inc. v. Tanshaw Products Inc.

In 376599 Alberta Inc. v. Tanshaw Products Inc., 2005 ABQB 300 (decided June 3, 2005), the Alberta Court of Queen’s Bench determined the amount of the loss a nightclub experience as a result of promotion that resulted in injuries to patrons and negative m ...

Lost Profits Flowing from the Foam Party Incident

In 376599 Alberta Inc. v. Tanshaw Products Inc., 2005 ABQB 300 (decided June 3, 2005), the Alberta Court of Queen’s Bench determined the amount of the loss a nightclub experience as a result of promotion that resulted in injuries to patrons and negative m ...

Mitchell Lloyd MaGill v. Mary R. MaGill

The Tennessee Court of Appeals affirmed the lower court’s decision not to place a value on two businesses operated by the husband. The appellate court noted that neither party presented any evidence regarding the value of the businesses’ assets and the ev ...

A Business Appraiser Should Have Been Retained to Establish the Value of Businesses

The Tennessee Court of Appeals affirmed the lower court’s decision not to place a value on two businesses operated by the husband.

Dorothee Dary, et al. v. Lee Ann Gilbert, et al.

The California Court of Appeals, First District reversed a lower court’s grant of summary judgment. It found that an unprofitable saloon business transferred to the real property owner following an unlawful detainer settlement was transferred for less tha ...

Unprofitable Saloon Has Goodwill

The California Court of Appeals, 1st District, reversed a lower court’s grant of summary judgment.

Deja Vu-Lynnwood, Inc. v. U.S.

Adult Club Dancers/Tenants Are Independent Contractors ...

Adult Club Dancers/Tenants Are Independent Contractors

Adult Club Dancers/Tenants Are Independent Contractors ...

Payne v. Commissioner

Commissioner contends that the value of the stock, $500,000, Payne received and claimed on his tax returns were significantly undervalued.

Payne v. Commissioner

Business Valuation and Taxes: Procedure, Law and Perspective ...

Jeff A. Wiltzius, et al. v. CIR

The Tax Court valued a note received by the taxpayers in the distribution of their former business' assets. They had owned a topless bar. The court determined that the starting point for valuing the note was its face value, which it reduced by 25% for ris ...

Value of Promissory Note From Sale of Topless Bar Discounted 25%

The Tax Court valued a note the taxpayers received in the distribution of their former business's assets.

M.I.C. Ltd. v Commissioner

The Tax Court determined that none of the price paid for the city’s threatened condemnation of property operated as a multipurpose adult entertainment complex was attributable to goodwill or going-concern value. In so doing, the Tax Court made its own determination of the fair market value of the real estate.

1 - 25 of 29 results