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Christine Hoffman v. Ronald J. Gaglio

The California Court of Appeal for the Second District determined that a third party could recover against a real estate appraiser for malpractice under a negligent misrepresentation theory when the third party was not in the class of person intended to b ...

California Considers When an Unknown Third Party May Rely on an Appraiser’s Opinion

The California Court of Appeal for the 2nd District determined that a third party could recover against a real estate appraiser for malpractice under a negligent misrepresentation theory.

Medical Practice Valuation Turns on Accounts Receivable

Two rheumatologists, Hensarling and Songcharoen, were equal shareholders of the Jackson Arthritis Clinic and Osteoporosis Center PA.

Hensarling v. Songcharoen

At issue is the value for Songcharoen's stock in the plaintiff and defendant's medical corporation.

Anthony Kish and Action Medical v. Health Personnel Options Corporation

The Wisconsin Court of Appeals reversed a trial court's determination of damages stemming from a breach of contract to purchase a business and retention of the business's assets.

Damages for Failure to Return Assets Capped at Their Purchase Price

The Wisconsin Court of Appeals reversed a trial court's determination of damages stemming from a breach of contract to purchase a business and retention of the business's assets.

Alpha Medical, Inc. (Alpha Medical II) v. CIR

The U.S. Court of Appeals for the Sixth Circuit reversed the U.S. Tax Court and permitted Alpha Medical to deduct the full $4.4 million salary it paid its Founder and CEO under IRC sec. 162. The Sixth Circuit reviewed the lower court's analysis of the com ...

Executive’s Compensation Found Unreasonable

The Tax Court considered whether a CEO's compensation was reasonable and thus deductible to the company under IRC Sec. 162.

Alpha Medical, Inc. (Alpha Medical I) v. CIR

The Tax Court considered whether a CEO's compensation was reasonable and thus deductible to the company under IRC Sec. 162. The Tax Court applied a multi-factor test which considered the executive's qualifications, the executive's past compensation, the ...

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