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Court Validates Zero Goodwill for Naturopathic Practice

State high court affirms trial court’s determination that husband’s naturopathic practice had zero goodwill value based solely on husband’s testimony that a similar practice in the area failed to attract a buyer despite being on the market for a year.

Reedy-Huffman v. Huffman

State high court affirms trial court’s determination that husband’s naturopathic practice had zero goodwill value based solely on husband’s testimony that a similar practice in the area failed to attract a buyer despite being on the market for a year.

Court Proscribes Litigant’s Efforts to Foil Expert’s Valuation

Court admits expert’s testimony despite his failure to appear for scheduled deposition where husband’s refusal to provide necessary corporate information delayed expert’s completion of the business valuation and says any error in the opinion was “invited”

Court Upholds Use of Business Reference Guide in Valuing PT Practice

Appellate court upholds Business Reference Guide rules of thumb for valuing a physical therapy practice at 1.0 times gross income.

In re Marriage of Bauer

Appellate court upholds Business Reference Guide rules of thumb for valuing a physical therapy practice at 1.0 times gross income.

Management Overlay Must Be Factored Into Valuation of an Affiliated Entity

Milo Fields Trust owned minority interests in two limited liability companies (LLCs), PMB of Hackensack LLC and PMB of Union City LLC.

Milo Fields Trust v. Britz

Milo Fields Trust owned minority interests in two limited liability companies (LLCs), PMB of Hackensack, L.L.C. and PMB of Union City, L.L.C. Gary Fields (Fields) was trustee. These LLCs, along with others like them, had been formed by Jeffrey Britz, who ...

Goodwill valuation based on case law factors and methods upheld

One of the issues in this case was the value of the goodwill of WPC.

Court adopts income approach valuation but deducts personal goodwill

One of the issues in this marital dissolution was whether the trial court erred in accepting the valuations of husband’s medical practice ...

In re the Marriage of Wilson

Trial court's adoption of husband's expert's value of professional goodwill adopted because of expert's use of all five recognized valuation techniques.

Zasler v. Zasler

Appeals court affirmed the valuation of wife's expert. His valuation used capitalization of historical income (husband took no salary at the time) and commercial goodwill (he felt husband's personal goodwill shouldn't be taken into account).

Alaska medical practice has unmarketable goodwill

The primary issue was the valuation of wife's medical practice in Alaska.

Manelick v. Manelick

The primary issue was the valuation of wife's medical practice in Alaska and whether it included goodwill.

Milteer v. Milteer

At issue is the valuation of wife's nurses license.

Marital property includes nursing license and pensions

The issues raised in this appeal of the marital property distribution concerned the valuations of the wife's nursing license and the husband's pension.

Marital Dissolution

Appellate court remands trial court's valuation of wife's practical nursing license.

Morales v. Morales

At issue is the valuation of wife's nursing license.

McCoy v. McCoy

At issue is the valuation of husband's interest in a physical therapy partnership.

In re Marriage of Phillips

At isssue is the valuation of the husband's physical therapy practice.

In re Marriage of Bookout

At issue was the value of husband's physical therapist practice.

Ruben v. Ruben

At issue is whether or not husband's professional practice is a marital asset.

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