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Cost Method ‘Strikingly Inappropriate’ to Value Technology

In fraudulent conveyance suit, federal bankruptcy court rejects cost approach and “hypothetical capitalization of income approach” to value a unique technology that nevertheless never made any profit in the history of the debtor’s business.

Minority Discount Can Help Determine Passive Versus Active Appreciation

Appellate court affirms expert testimony regarding factors that contributed to active vs. passive appreciation of the marital business; even though his report didn’t make specific conclusions, it did apply a 10% discount for lack of control, which, while ...

Holber v. M&T Bank (In re Scheffler)

In fraudulent conveyance suit, federal bankruptcy court rejects cost approach and “hypothetical capitalization of income approach” to value a unique technology that nevertheless never made any profit in the history of the debtor’s business.

Iacampo v. Oliver-Iacampo

Appellate court affirms expert testimony regarding factors that contributed to active vs. passive appreciation of the marital business; even though his report didn’t make specific conclusions, it did apply a 10% discount for lack of control, which, while ...

Higher Business Value Does Not Conflict With Owner’s High Earnings

Divorce court finds that a high business valuation does not conflict with finding high owner income.

Sander v. Sander

Divorce court finds that a high business valuation does not conflict with finding high owner income.

Inadequate records of declining business lethal to claim

In this marital dissolution, husband's income was based on profits from the business owned by his father.

Forecasts of Performance May Be Used to Determine Damages

One issue in this breach of contract case was the amount of damages that arose after the defendants failed to comply with several material provisions of a contract for the sale of defendants’ business.

Nip v. Checkpoint Systems, Inc.

One issue in this breach of contract case was the amount of damages that arose after the defendants failed to comply with several material provisions of a contract for the sale of defendants' business, AW Printing, to Checkpoint.

Law v. Law

In this marital dissolution, husband’s income was based on profits from the business owned by his father.

Appellate court deems trial court's judgment sound

Wife appealed a judgment from the trial court ordering equitable distribution of the parties' marital property.

Lawson v. Lawson

Issue was whether the trial court erred by finding that the increased value of the husband's separate property interest in two corporations was passive and not a marital asset.

Liquidation value of obsolete business equipment appropriate

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

Drzal v. Drzal

At issue is the valuation of the couple's marital home and husband's printing business.

More Court Cases... Income Tax: Valley Medical

At issue is whether royalty payments are reasonable in amount and therefore considered to be a deductible expense incurred in carrying on a trade or business under Section 162(a)(3). Royalty ...

Dharma Enterprises v. Commissioner

At issue is whether the royalties paid to Dharma Mudranalaya for certain intangible assets were reasonable in amount.

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