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Lewis v. Lewis

Miss. supreme court confirms “bright line” rule that all goodwill, whether enterprise or personal, of a professional or retail firm, is excluded from the valuation of a business in divorce.

Craft v. Craft

The court of appeals held that the trial court erred by not including the appreciation of husband's 50% share of Craft Auto Sales as a marital asset.

VIQ_Industry_Sample_Auto_Repair_12_12_22

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 INDUSTRY REPORT Auto Repair Shops NAICS: 811111 SIC: 7538 prepared December 7th, 2022 All contents of this ÒReportÓ are copyright © 2022 Vertical IQ, Inc. or its licensors, all rights reserved. Use of this Report is subject to the Terms of Use accepted upon purchase of a license to this Report. The purchaser assumes sole responsibility for use of this Report and conclusions drawn therefrom. EXCEPT AS SPECIFICALLY SET FORTH IN THE TERMS OF USE, VERTICAL IQ, INC. MAKES NO REPRESENTATIONS OR WARRANTIES, EXPRESS ...

Edenfield v. Edenfield

What happens when a nonowner spouse requests a higher valuation of the marital business—and gets it, along with the business?

EconomicDamages_7Ed_Excerpt

Book Excerpts

 The Comprehensive Guide to Economic Damages VOLUME ONE Edited by With Jimmy S. Pappas, William Scally, and Steven M. Veenema 111 SW Columbia Street, Suite 750, Portland, OR 97201 (503) 479-8200 • www.bvresources.com SEVENTH EDITION Copyright © 2023 by Business Valuation Resources, LLC (BVR). All rights reserved. Printed in the United States of America. No part of this publication may be reprinted, reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as ...

Private Company Benchmarks 2017 Excerpt

Book Excerpts

The BVR Private Company Value Benchmark Guide is a one-of-a kind tool designed specifically for the private equity library. In the guide we aggregate our most meaningful data and analysis and present private company valuations by industry and key financial metrics. Add the guide to your valuation research team today.

In re Chrysler LLC

Bankruptcy court authorized a preplan of reorganization sale of substantially all of the debtors’ assets based on evidence of fair value in exchange.

The Transaction Method – How Do You Really Use It?

The transaction method will allow the appraiser to locate sales of business in a same or similar industry for the purpose of applying the market approach.

Rochelle v. Harold

At issue is the valuation of husband's license to practice law.

Brown v. Brown

Issue is the classification of husband's interest in the family business as marital property.

Linda L. Jacobs v. Norman M. Jacobs

The Ohio Court of Appeals, 4th District, reversed the valuation of a 20 percent interest in a radiology practice.

Narrative and Numbers: The Value of Stories in Business (Keynote Quarterly)

The world of valuation, investing, and finance is divided into two camps. In one, you have the number crunchers, who believe that the only things that matter are the numbers and that imagination and creativity are dangerous distractions. In the other, you have the storytellers, who build on the stories they tell about companies and how these stories will bring untold wealth. Each side believes it has a monopoly on the truth and looks with ...

In re Marriage of Paula Sue Sparks v. Gary Wayne Sparks

The Washington Court of Appeals affirmed the lower court's valuation of the parties' used car dealership. The business was began while the parties lived together prior to their marriage. Both parties worked at the dealership during the marriage. The lowe ...

Yelverton v. Yelverton

Mississippi Supreme Court confirms exclusion of goodwill from valuation of car dealership.

Dividing Goodwill: A Case Study in Active and Passive Appreciation

When a couple divorce, who gets the goodwill? Understanding how to correctly determine wealth appropriation is a “must-know” skill, but it is difficult to master. The most troubling issue with active and passive appreciation in divorce cases is applying a method based on empirical evidence and a clear common sense framework. Ashok Abbot demonstrates a methodology and supporting evidence to successfully isolate passive appreciation. Work through practice-ready examples across several industries and you’ll be sure ...

Baumboree v. Baumbouree

Appeals court agrees with trial court that valuation in stock agreement is binding in partition action even though non-owner spouse refused to sign agreement and agreement did not mention divorce as one of the circumstances in which valuation applied.

Entity vs. Personal Goodwill Revisited

November 2004 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Jay Fishman, Mark Luttrell, and Don Schiller ...

Auto Konnect, LLC v BMW of North America, LLC

The U.S. District Court (Michigan) denied motions to exclude the plaintiff’s and the defendant’s expert witnesses and granted motions from both parties to exclude “expert” testimony from lay witnesses. The case involved alleged breach of contract on the part of the defendants regarding raiding of the plaintiff’s employees, and damages related thereto.

Bingham Consolidation Company v. Robert Groesbeck, et al.

The Utah Court of Appeals affirmed the lower court’s decision to consider the effect of a majority shareholder’s breach of fiduciary duty on the stock value when determining that stock’s value in a dissenting shareholders’ appraisal action. It found that ...

Critical Valuation Provisions of Buy-Sell Agreements - Valuation Aspects of Shareholders’ Buy-Sell Agreements & Process Buy-Sell Agreements

One of the most important aspects of a shareholdersÆ agreement is often the buy-sell clause, the purpose of which is to provide a market and liquidity for the departing shareholderÆs shares and a manner or mechanism in which the continuing shareholders ...

Nagle v. Nagle

The issue in this case was whether the trial court erred in imposing constructive trust and valuing 80 shares of Nagle's Rebuilt Truck Parts and Sales Inc.

Goodwill: Where Are We? How Did We Get Here? What Do We Do About It?

Introduction to BVR’s Guide to Personal v. Enterprise Goodwill 2008 Edition ...

Estate of Curry v. U.S.

At issue are the valuation of stock in a wood veneer manufacturer for federal estate tax purposes and the government's claim that the court refused to instruct the jury about matters concerning voting and non-voting control.

Estate of Winifred Hughes v. CIR

The U.S. Tax Court determined that the amount paid on a demand note after the death of the decedent was not deductible under sec. 2053 as a claim against the estate because the transaction was not bona fide nor completed at arm’s-length. In reaching this ...

Business Interruption

Business Interruption Teleconference Presentation and Transcript December 12th, 2007 Moderator: John Stockdale Panelist: John Marcus of Marcus, Hastings & Associates © 2007 Business Valuation Resources, LLC All Rights Reserved Business Valuation ...