Jannie M. Walker v. Ernest B. Walker
The North Carolina Court of Appeals affirmed the valuation of an Allstate Insurance Agency. The agency had no tangible assets of significant value and its goodwill was valued using the excess earnings method. The lower court rejected a deduction for the p ...
Insurance Agency Valued Using Excess Earnings Method
The North Carolina Court of Appeals affirmed the valuation of an Allstate Insurance Agency.
Insurance Agency Valued Using Excess Earnings Method
The North Carolina Court of Appeals affirmed the valuation of an Allstate Insurance Agency.
Lost Profits Award Knocked Out in Boxer’s Contract Action
The Washington Court of Appeals reversed an award for lost profits in this interference with a professional boxer’s management contract action because it was not reasonably certain.
Peter Polyakov, et al. v. Paul Berg, et al.
The California Court of Appeal affirmed the lower court's grant of summary judgment to the defendents in this negligent misrepresentation and breach of contract action.
Expert Testimony Required in Negligent Misrepresentation in Connection With a Business Sale
The California Court of Appeal affirmed the lower court's grant of summary judgment to the defendents in this negligent misrepresentation and breach of contract action.
Failure to value business abuse of discretion
The sole issue on appeal was whether the trial court erred in failing to value husband’s insurance agency.
Susan Diane Starks Ross v. Billy Wayne Ross
The Louisiana Supreme Court considered determined that renewal commissions from insurance policies written prior to the marriage were not the agent’s separate property despite the fact that he executed a declaration of paraphernality. It reached this deci ...
Renewal Commissions Determined to Be Marital Property
The Louisiana Supreme Court considered determined that renewal commissions from insurance policies written prior to the marriage were not the agent’s separate property despite the fact that he executed a declaration of paraphernality. It reached this deci ...
Guthmiller v. Guthmiller
Issue is the failure of the trial court to determine a value of the husband's insurance business where neither party presented expert testimony of the value of the business.
Market approach not indicative of FMV of captive insurance agency
The primary issue in this marital dissolution matter was the value of the husband's auto insurance company, Cutler Insurance Agency.
In re the Marriage of Cutler
The primary issue in this marital dissolution matter was the value of the husband's auto insurance company, Cutler Insurance Agency.
Newton Insurance Agency v. Caledonian Insurance Group
The Washington Court of Appeals affirmed a damage award for a lost book of business in this tortious interference with a business expectancy case. The book of business was valued using two times annual commissions.
Court Rejects Adjusting Cap Rate Earnings to Apply to S Corporation
The issue in this estate tax matter is the fair market value of decedent William G. Adams Jr.'s 178 shares of voting common stock (a 61.59% interest) of Waddell Sluder Adams & Co., Inc. (WSA), an insurance agency that operated as an S corporation.
Valuation based on 'formula' preferred over multiple of annual renewals
The issue on appeal was whether the trial court erred in determining the value of the parties' business Northland Security Insurance Service ("Northland").
Adams v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...
Olson v. Olson
The issue on appeal was whether the trial court erred in determining the value of the parties' business Northland Security Insurance Service.
William Edward Dolan v. Karen Ann Dolan
The North Carolina Court of Appeals considered whether it was appropriate to deduct the tax consequences of a hypothetical sale of rental property. The majority for the court concluded that the tax consequences should not have been considered since the pr ...
Tax Consequences Considered
The North Carolina Court of Appeals considered whether it was appropriate to deduct the tax consequences of a hypothetical sale of rental property. The majority for the court concluded that the tax consequences should not have been considered since the pr ...
Joachim Strenk v. Jean Swanson Strenk
The Texas Court of Appeals, Third District at Austin affirmed the trial court’s valuation of closely held stock at book value. Only the wife presented the expert valuation testimony. On appeal, the husband argued that fair market value was the only approp ...
Stock Valued Using Book Value
The Texas Court of Appeals, 3rd District at Austin affirmed the trial court’s valuation of closely held stock at book value.
Lost Profits Based on Historical Sales Affirmed
The U.S. Court of Appeals for the 5th Circuit considered a lost profits award for tortious interference with economic relations (i.e., the inducement of an sales agent under an exclusive agreement to cease selling Sulzer’s cardio devices).
Eberl's CLaim Service, Inc. v. CIR
The U.S. Court of Appeals for the Tenth Circuit considered whether the amount a catastrophic claims adjusting company paid its sole shareholder was reasonable and deductible under IRC Sec. 162. The court affirmed the Tax Court’s reasoning under a multi-fa ...
Reasonable Compensation Considered
The U.S. Court of Appeals for the 10th Circuit considered whether the amount a catastrophic claims adjusting company paid its sole shareholder was reasonable and deductible under IRC Sec. 162.
Neonatology Associates v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...
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