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Expert’s Application of Asset Approach ‘Defies Common Sense’

Court rejects income approach for valuing interest in business with low bar of entry and few repeat customers; court also says asset-based valuation following Section 179 tax treatment understates true value of the company and requires upward adjustment.

In re Marriage of Hartung

Court rejects income approach for valuing interest in business with low bar of entry and few repeat customers; court also says asset-based valuation following Section 179 tax treatment understates true value of the company and requires upward adjustment.

Lost Profits Calculus Must Also Include Reasonable Expenses

Lost profits calculus must also prove associated expenses to a reasonable degree of certainty.

Building Materials Wholesale, Inc. v. Triad Drywall, LLC

Lost profits calculus must also prove associated expenses to a reasonable degree of certainty.

Lost Profits Award Based on Comparable Dealerships and Management Projections Affirmed

The Michigan Court of Appeals concluded that a lower court did not abuse its discretion when it admitted economic experts testifying to the quantum of lost profits in this breach of contract action.

Williams v. Gaines

At issue is evidence for the fair value of one-half of Gaines Insultation stock.

Zero values for accounts receivable and goodwill

The issue in this marital dissolution was whether the trial court erred in valuing the husbands drywall business, Masters Drywall , as of the day of trial and finding that the business had no goodwill.

Masters v. Masters

This appeal from the Domestic Relations Division of the Court of Common Pleas of Stark County raises two Assignments of Error: ASSIGNMENTS OF ERROR I. "THE PROPERTY DIVISION ORDERED BY T ...

No Probative Evidence—Reversed and Remanded

The valuation issue is that of business contracts, a telephone number, and 50% ownership of a seven-month-old commercial insulation company.

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