Use of Salary Figure Greater Than Actually Received by Owner Spouse Accepted
The Florida Court of Appeals, Fourth District affirmed the valuation of a cosmetics corporation.
Craig Alan Dunn v. Matrix Exhibits, Inc.
The Tennessee Court of Appeals reversed a lower court’s decision denying the plaintiff the value of an interest in the defendant because the value was too speculative in this breach of contract action.
Court values business counting only physical assets and cash
One issue in this marital dissolution case was the value of wife’s social security representation business.
Adelson v. Adelson
Father purchases stock back from his son five months prior to liquidating the company's main asset, making it possible to settle notes with stockholders for higher value.
Minority Interest Discount Considered
The Massachusetts Court of Appeals considered whether the inclusion of discounts in the purchase price a majority shareholder paid to a minority shareholder for his stock was material information that should have been disclosed to the minority shareholder.
In re the Marriage of Withers
Court errs in giving wife's business no value when it had physical assets and two checking accounts with balances. Business revalued at the sum of assets and checking account balances.
Increase in stock's value was community property under agreement
The parties signed a prenuptial agreement before their marriage in 1987 ...
Company’s uniqueness and limited marketability equal zero goodwill
The parties were married in 1990, separated in 1997, and divorced in 1998.
Bufkin v. Bufkin
Husband's and trial court's reinterpretation of prenuptial aggreement to mean increased value of stock after stipulated anniversary is separate is overturned, the increase is communal.
Bass v. Bass
Issue is whether valuation of the goodwill of bonding business is speculative in light of the absence of any real market value for bail bonding businesses.
Shonda Brown, et al. v. Ruallam Enterprises, Inc. (II)
The Arkansas Court of Appeals adjusted an award of the wrongdoer’s profits to reflect commission, telephone and salary expenses that were not considered in the lower court’s determination in this misappropriation of trade secrets case. It also affirmed t ...
Lost Profits Are Not Recoverable Under FIRREA
The 9th Circuit affirmed the lower court's decision denying ALLTEL recovery of lost profits under the Financial Institutions Reform, Recovery and Enforcement Act (FIRREA) after the FDIC repudiated its contract with a bank.
Hamil America, Inc. v. GFI, a Division of Goldtex, Inc.
The U.S. Court of Appeals for the Second Circuit reversed the district court's calculation of an infringer's profits. The Second Circuit concluded that the deductions for overhead should have been considered even though the defendants were willful infrin ...
Overhead May Be Deducted From Infringer’s Profits
The U.S. Court of Appeals for the Second Circuit reversed the district court's calculation of an infringer's profits. The Second Circuit concluded that the deductions for overhead should have been considered even though the defendants were willful infrin ...
Penny Brockbank v. James Lynn Brockbank
The Utah Court of Appeals affirmed the trial court's valuation of an appraisal business at the value of its fixed assets. It reasoned that no error occurred since the value of the business was due in large part to the personal reputation (goodwill) of th ...
Appraisal Business Valued at Its Fixed Asset Value
The Utah Court of Appeals affirmed the trial court's valuation of an appraisal business at the value of its fixed assets. It reasoned that no error occurred since the value of the business was due in large part to the personal reputation (goodwill) of th ...
Court increases net cash flow to compensate for perks
Wife appeals a judgment involving family stock in H&H X Ray, Inc., a pipeline inspection company, challenging the trial court's discretion in weighing and assessing expert testimony.
Head v. Head
One issue in this case was the value of community stock in a family corporation.
Husband Argues That Valuation Should Be Reduced by Personal Income Tax Payments
On appeal, husband argues that the trial court incorrectly valued his business because it failed to reduce the valuation amount to account for estimated personal income tax payments owed by husband and that the trial court incorrectly included goodwill as an asset of the business.
Trial court slashes fees; appellate court reverses: Editor-in-chief recommends avoiding this aggravation
Michael J. Mard of the Financial Valuation Group appeals an order awarding him a fee for providing business valuations for a marital dissolution. Attorneys for Ronda and Michael Weinst ...
Greene v. Greene
Issue is whether trial court incorrectly valued husband's business by failing to take into account estimated personal income tax payments owed by husband and by including goodwill.
Mard v. Weinstock
At issue is an appeal by the plaintiff for a final order awarding him a fee for providing business valuations in a dissolution of marriage action.
Play Time, Inc. v. LDDS Metromedia Communications, Inc.
The 1st Circuit affirmed a jury's valuation of a an 800 vanity phone number in this breach of contract action.
800 Number Appraised Using Willing Buyer-Willing Seller Standard
The 1st Circuit affirmed a jury's valuation of a an 800 vanity phone number in this breach of contract action.
Hitt v. Hitt
Issue is the trial court's valuation of husband's bail bond business, which included an amount for goodwill.