Appeals court rejects trial court’s “splitting the difference”
The issue in this marital dissolution was the value of husband’s medical practice.
Husband’s earlier sale valuation damages his later divorce valuation
At issue in this marital dissolution appeal was the value of husband’s medical practice.
Dissenting Judges Criticize Expert’s Lost Profits Calculation for Failing to Consider Lawful Factors Contributing to the Decline in Profits
The Mississippi Court of Appeals determined that lost profits damages were sufficiently proven and quantified in this business interference action based on the testimony of an economist.
Progressive Casualty Insurance Company v. All Care, Inc.
The Mississippi Court of Appeals determined that lost profits damages were sufficiently proven and quantified in this business interference action based on the testimony of an economist. The majority criticized the plaintiff for failing to introduce its o ...
Fausch v. Fausch
The valuation issues in this marital dissolution were whether a discount for lack of marketability should have been applied to husband's minority interests in two medical-practice businesses, and whether a buy-sell provision in a third business was determ ...
Bersin v. Golonka
One of the issues in this marital dissolution was the value of husband's 1000 shares of non-voting stock in the Sanger Clinic, P.A., where he was a senior partner.
Taaid v. Taaid
In this marital dissolution case, the primary valuation issue was how much husband's medical practice had increased in value.
Capitalization of Excess Earnings Used to Value Goodwill in Pathology Practice
The California Court of Appeals affirmed the trial court’s valuation of goodwill in a medical practice at zero.
In re the Marriage of Stanley T. Hino v. Christine Schmid
The California Court of Appeals affirmed the trial court’s valuation of goodwill in a medical practice at zero. The goodwill was valued using the capitalization of earnings approach, wherein the husband’s income as of the date of judgment was compared wit ...
Zerbe v. Zerbe
The issue in this marital dissolution was the value of husband’s medical practice.
Economist Permitted to Testify Regarding Corporate Valuation
The Texas Court of Appeals, 1st District, affirmed the trial court's admission of an economist, who held a Ph.D. in economics but was not a CPA and who testified to the amount of damages stemming from the loss of a 5% interest in a corporate entity.
Christina C. Midkuff, M.D. v. Tina M.F. Gingrich, M.D., et al.
The Illinois Court of Appeals, Fifth District concluded that a shareholder in a private company seeking to avoid dissolution under section 12.56 of the Business Corporation Act of 1983 (Act) (805 ILCS5/12.56 (West 2002)) by making an election to repurchas ...
James Douglas Gardner v. Sheila Jeanes Gardner
The Virginia Court of Appeals affirmed the valuation of a medical practice as within the evidence presented at trial by the experts.
Court Errs By Double-Counting Accounts Receivable in Spouse’s Medical Practice
The Virginia Court of Appeals affirmed the valuation of a medical practice as within the evidence presented at trial by the experts.
Gardner v. Gardner
At issue in this marital dissolution appeal was the value of husband’s medical practice.
FLPs at Issue Under ‘Testamentary Device Test’
At issue in this estate tax case was the recognition of certain restrictions set out in the partnership agreement.
Goodwill at Issue in Appellate Court’s Reluctant Affirmation
One issue in this marital dissolution was the value of husband’s medical practice.
Arthur Johnson, M.D. v. Renita Cotton-Johnson, M.D.
The Arkansas Court of Appeals affirmed the characterization and amended the valuation of a neurosurgeon’s accounts receivable generated by a clinic in which he did not have an ownership interest. It affirmed the characterization of the asset because the h ...
Clinic’s Historical Treatment of Departing Doctors Used to Value Accounts Receivable
The Arkansas Court of Appeals affirmed the characterization and amended the valuation of a neurosurgeon’s accounts receivable generated by a clinic in which he did not have an ownership interest. It affirmed the characterization of the asset because the h ...
Yoon v. Yoon
At issue is the valuation of husband's medical practice and the admittance of expert testimony.
Hoebelheinrich v. Hoebelheinrich
At issue in this case was the value of husband’s medical practice.
Smith v. U.S. (I)
A Magistrate for the U.S. District Court for the Western District of Pennsylvania determined on summary judgment that Sec. 2703(a) applied to disregard restrictions on the transfer of FLP interest contained in the FLP agreement. This was an issue of first ...
Smith v. U.S. (I)
This case was an order resulting from motions for summary judgment.
Decrease in value speculative where no evidence of value presented
The issue in this marital dissolution was whether the trial judge should have taken in to account the 30% decrease in value of husband’s assets between the date of the divorce and the date of the property division order.
Excess earnings method preferred for medical practice valuation
One issue in this marital dissolution was the value of husband’s medical practice, Blue Ridge Pain Management and Palliative Care P.A.