Expand the following panels for additional search options.

McLelland v. Paxton

In dissolution dispute, appeals court affirms trial court’s finding, based on plaintiff expert testimony, that dissolved professional LLC had entity goodwill at trial based, in large part, on ownership of three leases and operation of offices that doctors could use upon termination of partnership.

Washington State Appeals Court Adopts Rule on Entity Goodwill in Professional LLC

In dissolution dispute, appeals court affirms trial court’s finding, based on plaintiff expert testimony, that dissolved professional LLC had entity goodwill at trial based, in large part, on ownership of three leases and operation of offices that doctors could use upon termination of partnership.

Trial Court’s Physician Practice Valuation Lacks Factual Basis

Goodwill, excess earnings method, market-based approach, capitalization rate, multiple, expert testimony, professional corporation, professional practice, valuation methods ...

Abedi v. Abedi

Court of Appeal says trial court’s valuation of husband’s endodontic practice was arbitrary where trial court adopted valuation methods husband’s experts proposed but substituted key elements of their analyses with court’s own unsubstantiated figures.

Why Divorce Valuation Does Not Accord With Chapter 7 Liquidation Analysis

Bankruptcy Court says differing standard of value in divorce and bankruptcy proceedings precludes use of divorce valuation of husband’s interest in dental practice; but valuation based on shareholder agreement accords with Chapter 7 liquidation analysis.

In re Cole

Bankruptcy Court says differing standard of value in divorce and bankruptcy proceedings precludes use of divorce valuation of husband’s interest in dental practice; but valuation based on shareholder agreement accords with Chapter 7 liquidation analysis.

Court Nixes Double-Dip Claim Based on Accounts Receivable Treatment

Appeals court rejects claim that accounts receivable used in asset-based business valuation by wife’s expert are analogous to future income stream for purposes of arguing double dip in light of income determination for spousal support award.

Tennessee Appeals Court Straddles Goodwill Issue in Divorce

Appeals court finds enterprise goodwill is not a marital asset when the business is a sole proprietorship and orders trial court to produce a valuation of husband’s solo dental practice without “consideration of professional or enterprise goodwill.”

Lunn v. Lunn

Appeals court finds enterprise goodwill is not a marital asset when the business is a sole proprietorship and orders trial court to produce a valuation of husband’s solo dental practice without “consideration of professional or enterprise goodwill.”

Court Backs Away From Support for Double-Dip Theory

In a divorce case involving dental practice, appeals court says using income stream “as a tool” to value a professional business and then using it “as actual income for a spousal support calculation” does not per se amount to impermissible double dipping.

For DLOM, Court Looks to Signs of Sale of Practice

Court affirms income-based valuation of husband’s dental clinic, including deduction for non-compete attributable to associate, but finds lack of signs that husband intended to sell practice precludes use of DLOM.

Court Questions Idea of Goodwill in Solo Practice Valuation

Appeals court says distinction between professional goodwill and future earnings capacity “evanesces” when valuing solo professional practice; trial court erred in adopting value based on guideline transaction method that considered professional goodwill.

Barnes v. Barnes

Court affirms income-based valuation of husband’s dental clinic, including deduction for non-compete attributable to associate, but finds lack of signs that husband intended to sell practice precludes use of DLOM.

Hartline v. Hartline

Appeals court says distinction between professional goodwill and future earnings capacity “evanesces” when valuing solo professional practice; trial court erred in adopting value based on guideline transaction method that considered professional goodwill.

Excess Earnings Method Best Suited to Value New York City Practice

In divorce case, New York trial court prefers excess earnings over price-to-revenue method to value wife’s dental practice, because the former accounts for the business’s lack of tangible assets—a fact specific to professional offices in New York where re ...

Expert’s Anemic Analysis Imperils Damage Calculation

Appellate court affirms pretrial decision to strike economist expert’s opinion as to business loss under Rule 702; although the trial court erred when it found the expert unqualified to perform a business valuation, it was right to find his calculations ...

A.C. v. J.O.

In divorce case, New York trial court prefers excess earnings over price-to-revenue method to value wife’s dental practice, because the former accounts for the business’s lack of tangible assets—a fact specific to professional offices in New York where re ...

Wallace v. Kalniz

Appellate court affirms pretrial decision to strike economist expert’s opinion as to business loss under Rule 702; although the trial court erred when it found the expert unqualified to perform a business valuation, it was right to find his calculations ...

Parties Assume Risk of Failing to Value Professional Goodwill

Appellate court affirms trial court valuation of dental practice that included “substantial” goodwill value but did not apportion it between personal and business goodwill, noting that the appealing party bears the burden at trial to establish this amount ...

In the Matter of Cottrell

Appellate court affirms trial court valuation of dental practice that included “substantial” goodwill value but did not apportion it between personal and business goodwill, noting that the appealing party bears the burden at trial to establish this amount ...

Massachusetts Courts Leaning Toward ‘Equitable’ Solution to the Double Dip

Massachusetts Court of Appeals acknowledge trend in that state to find an equitable solution to the problem of the double dip in divorce, involving making separate findings regarding the income of the owner-spouse from the business and the income/assets o ...

Date of Valuation for Divorce Not as Critical as Its ‘Truth’

Court of Appeals confirms trial court’s reliance on a valuation performed closer to date of petition (rather than date of decree), finding a variety of factors in support, including spouse’s dissipation of funds from the sole proprietorship.

Kowalska-Davis v. Davis

Massachusetts Court of Appeals acknowledge trend in that state to find an equitable solution to the problem of the double dip in divorce, involving making separate findings regarding the income of the owner-spouse from the business and the income/assets o ...

Gaskill v. Robbins (III)

Court of Appeals confirms trial court’s reliance on a valuation performed closer to date of petition (rather than date of decree), finding a variety of factors in support, including spouse’s dissipation of funds from the sole proprietorship.

Dental Practice Does Not Have Goodwill

The appellate court affirmed $42,000 valuation of the wife’s solo dental practice and rejected approach by the husband’s expert, which included “goodwill and other irrelevant factors.”

1 - 25 of 142 results