'Going concern value' is marital asset in divorce
This case, reviewed en banc by the nine judges of the Pennsylvania Superior Court, addresses whether or not "going concern value" should be identified as an intangible asset distinguished from "goodwill" and thus a marital asset subject to equitable distribution.
Gaydos v. Gaydos
At issue is what distinction exists between goodwill and going concern value in the context of valuing a sole proprietorship for equitable distribution purposes.
Ex-Wife, Creditors Allege Husband Knew Dental Practices Had Substantial Value When He Filed Bankruptcy
In bankruptcy proceedings, debtor listed "unknown" as the value of his dental practices.
Personal Goodwill Deemed Corporate Asset in Chapter 11 Bankruptcy Reorganization
Dr. Prince operated his orthodontics practice as a wholly owned professional corporation.
In re Parnes
At issue is the valuation of debtor's dental practice.
In re Prince
At issue is the equity value of Dr. Prince's stock in his orthodontics corporation.
Arbuckle v. Arbuckle
Issue is discounting the value of husband's dental practice and wife's oil stock by estimated capital gains taxes on a hypothetical sales.
No 'Accountancy' Approach; Court Upholds Arbitration
Gregory J. Grambow, former president of Associated Dental Services Inc., (ADS Inc.), had 20% stock interest in ADS Inc.
Gregory J. Grambow v. Associated Dental Services
At issue is whether the determination of the value of Grambow's shares under a post-employment stock redemption plan is not subject to arbitration and, therefore, the arbitrators exceeded their authority when they determined the value of the shares.
Non-compete covenant not a marital asset, but allocation of value to it must be fai
The divorce decree awarded the dental practice to husband, subject to an interest in favor of the wife of 50% of the gross funds received in excess of $80,000 from the sale of the practice.
Monaghan v. Monaghan
At issue is the valuation of husband's dental practice.
In re the Marriage of Monaghan
Issue was whether covenant not to compete from sale of dental practice was separate or marital asset.
Tortorich v. Tortorich
At issue is the value of the husband's oral surgery practice.
Berger v. Berger
At issue is the valuation of husband's dental practice.
Strauss v. Strauss
At issue is the valuation of professional goodwill as maritial property and the valuation of tangible assets of husband's dental practice.
Weinstock v. Weinstock
At issue is the valuation of goodwill attributable to a professional practice.
Theilen v. Theilen
At issue is the valuation of husband's business interests in a dental equipment company, dental practice, and real estate partnership.
Cohn v. Cohn
One issue in this case was the valuation of a dental practice.
Haas v. Haas
Issue was the value of husband's orthodontic practice and whether the court erred in not considering that he did not own 100% of the stock due to a gift of 5% to his daughter.
Sorensen v. Sorensen
Issues were valuation and distribution of husband's dental practice and allocation of expert witness fees.
Reichert v. Reichert
Issue is whether trial court erred in valuing husband's dental practice, which valuation included goodwill.
Hollander v. Hollander
One issue in this case was the basis for which a dental practice was valued.
Fexa v. Fexa
Issue is whether the trial court erred in excluding any goodwill value from the valuation of husband's dental practice.
In Re Marriage of Hogeland
Appeals court says where professional will continue practice, goodwill is a factor in determining future earnings capacity for purposes of alimony; however, trial court erred when it also treated goodwill as an asset in valuation of practice’s stock.
Donahue v. Donahue
Issues are whether wife has an interest in husband's dental practice and whether goodwill of dental practice is subject to equitable distribution.