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Court Explains Treatment of Undistributed Earnings in Valuing Law Firm Partnership Interest

In valuing husband’s law firm partnership interest, court finds undistributed earnings, even though allocated to husband before separation, are not marital property because money was based on firm’s anticipated net profits; money was not earned during marriage but after parties’ separation.

Burchfield v. Burchfield

In valuing husband’s law firm partnership interest, court finds undistributed earnings, even though allocated to husband before separation, are not marital property because money was based on firm’s anticipated net profits; money was not earned during marriage but after parties’ separation.

Expert’s Detailed Risk Analysis Bolsters Use of Deep Discount in Law Firm Valuation

In buyout dispute over law firm interest, court credits firm’s expert, noting his extensive relevant experience, his taking care to value interest under fair market value standard, as required by the partnership agreement, and his detailed risk analysis to support a deep discount.

Fredericks Peebles & Morgan LLP v. Assam

In buyout dispute over law firm interest, court credits firm’s expert, noting his extensive relevant experience, his taking care to value interest under fair market value standard, as required by the partnership agreement, and his detailed risk analysis to support a deep discount.

Finch v. Campbell

In partnership dispute, appeals court affirms trial court’s “equitable discretion” not to allow plaintiff to offer valuation of his law firm interest that contradicts valuation plaintiff offered for same asset in his divorce trial, benefitting each time.

Court Finds Plaintiff’s Contradictory Valuation of Law Firm Interest ‘Inequitable’

In partnership dispute, appeals court affirms trial court’s “equitable discretion” not to allow plaintiff to offer valuation of his law firm interest that contradicts valuation plaintiff offered for same asset in his divorce trial, benefitting each time.

New Jersey Court’s Inadequate Goodwill Ruling Begets Rebuke and Remand

In a case about lawyer’s equity partner interest in a large firm, appellate court finds prior ruling was grossly deficient; expert testimony suggested the owner spouse’s compensation matched his earning capacity and there was no additional goodwill compon ...

New Jersey Court’s Inadequate Goodwill Ruling Begets Rebuke and Remand

In a case about lawyer’s equity partner interest in a large firm, appellate court finds prior ruling was grossly deficient; expert testimony suggested the owner spouse’s compensation matched his earning capacity and there was no additional goodwill compon ...

Slutsky v. Slutsky

In a case about lawyer’s equity partner interest in a large firm, appellate court finds prior ruling was grossly deficient; expert testimony suggested the owner spouse’s compensation matched his earning capacity and there was no additional goodwill compon ...

Excess Earnings Method ‘Better Isolates’ Business Goodwill

Court of Appeals affirms use of excess earnings method to calculate business goodwill in husband’s law firm interest; no controlling authority exists to mandate that trial court limit its use to cases in which pertinent financial data is unavailable, cour ...

Wright v. Wright

Court of Appeals affirms use of excess earnings method to calculate business goodwill in husband’s law firm interest; no controlling authority exists to mandate that trial court limit its use to cases in which pertinent financial data is unavailable, cour ...

Buy-Sell Agreement Does Not Control Law Firm Value

Buy-sell agreement did not limit husband’s interest in national law firm to $140,000 or the “realizable benefits” of the practice; valuation should have included assessment of goodwill, appellate court rules.

Valuing Contingent Liability in Bankruptcy Precludes GAAP Standard

In fraudulent conveyance suit, bankruptcy court admits expert’s testimony on reasonable compensation as it relates to reasonably equivalent value for the debtor law firm’s payment of its partners’ income taxes, but strikes insolvency expert’s opinion for ...

Walsh v. Walsh

Buy-sell agreement did not limit husband’s interest in national law firm to $140,000 or the “realizable benefits” of the practice; valuation should have included assessment of goodwill, appellate court rules.

Bakst v. United States of America (In re: Kane & Kane)

In fraudulent conveyance suit, bankruptcy court admits expert’s testimony on reasonable compensation as it relates to reasonably equivalent value for the debtor law firm’s payment of its partners’ income taxes, but strikes insolvency expert’s opinion for ...

Appraisal Malpractice: It’s About Standards, Not the Ultimate Value

In a malpractice action against a real estate appraiser, district court excludes valuation of leasehold interest by plaintiff’s financial expert for failing to comply with any professional standards, and for unreliability under Daubert.

Buy-Sell Agreements Receive Varying Consideration in Divorce: In re Marriage of Restaino

Court of Appeals reverses the trial court’s finding that pay-outs under a law firm dissolution agreement represented income to the husband rather than his equity share in a community asset, to which the wife could claim a portion.

Buy-Sell Agreements Receive Varying Consideration in Divorce: In re Marriage of Kingery

In valuing the husband’s 25% interest in a law firm, the trial court erroneously accepted a valuation that included a “purchase acquisition cost” or “goodwill cost” derived from a buy-out of a former partner.

Court Finds No Appreciable Value in Husband’s Law Firm

Court finds no appreciable value in husband’s law practice, reversing trial court’s improper characterization of cash account as asset instead of income.

Development Specialists, Inc. v. Weiser Realty Advisors LLC

In a malpractice action against a real estate appraiser, district court excludes valuation of leasehold interest by plaintiff’s financial expert for failing to comply with any professional standards, and for unreliability under Daubert.

In re Marriage of Restaino

Court of Appeals reverses the trial court’s finding that pay-outs under a law firm dissolution agreement represented income to the husband rather than his equity share in a community asset, to which the wife could claim a portion.

In re Marriage of Kingery

In valuing the husband’s 25% interest in a law firm, the trial court erroneously accepted a valuation that included a “purchase acquisition cost” or “goodwill cost” derived from a buy-out of a former partner.

Lawyers Try Hard to Argue Their Firm Has No Goodwill Value

Appellate court affirms goodwill value of a dissociated law partner’s interest in a well-established public defense firm under the capitalization of excess earnings method.

‘Constructive Liquidation’ Applied to Law Firm and Contingency Fee Valuation

California Court of Appeals construes “liquidation value” of law firm under partnership buyout statute to require a “construct” of selling assets over time at fair market value, discounted to present value as of the dissociation date.

Dixon v. Crawford, McGilliard, Peterson & Yelish

Appellate court affirms goodwill value of a dissociated law partner’s interest in a well-established public defense firm under the capitalization of excess earnings method.

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