Schiro v. Schiro
Determination of reasonable compensation in valuation of private practice (dental) in dissolution case ...
Oral Surgeon’s Post-Divorce Reduction in Hours Worked Considered
The Michigan Court of Appeals affirmed the valuation of an interest in an oral surgery practice as a going concern where the goodwill value was computed based on the number of hours the professional performed procedures. Further, the court adopted the ass ...
Geaccone v. Geaccone
One of the issues in this marital dissolution was the value of husband's dental practice.
Personal Goodwill Excluded, Accounts Receivable Included in Professional Practice in Illinois Marital Dissolution Case
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Schneider v. Schneider
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Failure to account for personal goodwill is error
The issue in this marital dissolution was the value of wife’s orthodontic practice.
Later Sale Not Controlling as to Value
The issue in this marital dissolution case was the value of The Geek Squad, Inc., a company that provided technical assistance house calls for personal computer users.
Ledwith v. Ledwith
The issue in this marital dissolution was the value of wife’s orthodontic practice.
Stephens v. Tanning
The Minnesota Court of Appeals affirmed a lower court’s valuation of the appreciation in a separate property business interest using an income approach despite the fact that the business had significant intangible asset value that was not reflected in the ...
Lora Elias v. Leonard J. Gammel, Jr.
The Ohio Court of Appeals, 8th District, concluded that a dental practice could be converted even though it is intangible property.
Mark Choi, D.D.S. v. Edward L. Harvey
The California Court of Appeals, First Appellate District affirmed the trial court’s award of damages for fraud in connection with the sale of a dental practice. The practice’s actual fair market value was determined as a percentage of the latest year’s g ...
Pediatric Dental Practice Valued as Percentage of Gross Receipts
The California Court of Appeals, First Appellate District, affirmed the trial court’s award of damages for fraud in connection with the sale of a dental practice.
Doft & Co., et al. v. Travelocity.com Inc., et al.
The Delaware Court of Chancery determined the fair value of public shares of Travelocity.com, Inc. The court rejected a valuation using the discounted cashflow method because the industry was still in its infancy and therefore management’s projections wer ...
West Virginia Joins Majority in Distinguishing Between Personal and Enterprise Goodwill
One of the primary issues in this marital dissolution was the valuation of husband’s dental practice.
May v. May
At issue in this case is the nature of husband's practice goodwill. Testimony by both experts at trial established the goodwill as "personal."
No Distinction Between Types of Goodwill
n the December 2002 issue of the BVU we abstracted the Mississippi Supreme Court opinion in this case.
Liquidation Valuation of Ongoing Professional Practice Reversed and Remanded
One of the issues in this marital dissolution was the value of husband’s orthodontic practice, which he began during the marriage.
Valuation Based on Pricing Formula in Buy-Sell Agreement Upheld
Husband was a part owner of Pingree & Watterworth PA, an orthodontic practice.
Income estimate based on industry norms alone rejected
Wife filed a motion to set aside the parties' 1997 marital dissolution judgment on the grounds that husband had concealed income from his dental practice, which materially affected the valuation of the dental practice.
Singley v. Singley (III)
Court amends opinion in response to amicus curiae brief, but refuses to distinguish between personal and enterprise goodwill where evidence does not.
Sommers v. Sommers
Nancy Sommers appealed the judgment entered in a divorce action brought by Dennis Sommers. We conclude the trial court erred in valuing Dennis Sommers' orthodontic practice.
Deborah L. Fung, D.D.S. v. Richard F. Riemenschneider
The Minnesota Court of Appeals reversed an award of lost past and future profits for breach of a noncompete agreement.
In re the Marriage of Watterworth
Issue is whether court erred in valuing orthodontic practice based on formula in buy-sell agreement.
In re the Marriage of Davis
Carolyn L. Davis (wife) moved to set aside the judgment in this marital dissolution on the ground that her ex-husband, John O. Davis (husband), breached his fiduciary duty to her and committ ...
Mississippi Disallows Goodwill in Divorce
Among the issues in this case of first impression was whether goodwill should be included in the fair market value of a sole proprietorship for purposes of equitable distribution. This de ...