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In re Marriage of Jackson

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

Rappaport v. Gelfand

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.

Court Avoids Danger of Double Dip When No Claim for Alimony

Appellate court permits valuation of professional’s earning capacity (goodwill) in appraisal of small law practice when there was no child or spousal support at issue.

Standard of Value Controls Discovery in Divorce Case

Court of Appeals overturns trial court’s order limiting discovery of law firm records to production of buy-sell agreement, finding the applicable “fair value” standard requires production of all relevant pricing information in divorce.

Court Analyzes Appropriate Earnings Period to Use in Valuation of Law Practice

Divorce court considers proper period of earnings to estimate goodwill value of law practice under excess earnings approach.

In re Marriage of Barten

Appellate court permits valuation of professional’s earning capacity (goodwill) in appraisal of small law practice when there was no child or spousal support at issue.

Hartley v. Hartley

Court of Appeals overturns trial court’s order limiting discovery of law firm records to production of buy-sell agreement, finding the applicable “fair value” standard requires production of all relevant pricing information in divorce.

In re Marriage of Ross

Divorce court considers proper period of earnings to estimate goodwill value of law practice under excess earnings approach.

Ten Steps to Valuing Law Firm Contingency Cases (and Goodwill)

Hawai’i court confirms majority rule regarding disposition of professional/enterprise goodwill and joins majority rule regarding valuation of contingency fee cases, with some adjustment.

Weinberg v. Dickson-Weinberg

Hawai’i court confirms majority rule regarding disposition of professional/enterprise goodwill and joins majority rule regarding valuation of contingency fee cases, with some adjustment.

Fleischmann v. Fleischmann

This action for divorce was commenced on January 23, 2006.

More Credible Expert ‘Wins’ Million-Dollar Lawyer Divorce

Divorce court considers combined discounts for lack of marketability and control for husband’s interest in real estate and manufacturing concern.

Valuing a Law Firm, Commercial Goodwill, and Contingency Fee Cases

Court considers difference between professional/commercial goodwill in valuing plaintiff’s litigation law firm with large, contingency fee work.

In re Marriage of Heroy

Divorce court considers combined discounts for lack of marketability and control for husband’s interest in real estate and manufacturing concern.

Von Hohn v. Von Hohn

Court considers difference between professional/commercial goodwill in valuing plaintiff’s litigation law firm with large, contingency fee work.

Separate Property “Loan” Is Gift to the Marital Community

The Illinois Court of Appeals determined that the wife’s separate property transferred to the husband’s separate property business during the marriage and included on the business’ financials as a loan was a gift to the community. It found that the transf ...

Purpose of Value Indicator Considered

The Wisconsin Court of Appeals, District III affirmed the lower court's finding that the parties' sawmill business had no value. The lower court found that the saw mill was unmarketable and provided a minimal (3%) return on investment. The court rejecte ...

In re the Marriage of Gail W. Didier v. Martin W. Didier

The Illinois Court of Appeals determined that the wife’s separate property transferred to the husband’s separate property business during the marriage and included on the business’ financials as a loan was a gift to the community. It found that the transf ...

In re the Marriage of: Roger R. Bjork v. Carol Bjork

The Wisconsin Court of Appeals, District III affirmed the lower court's finding that the parties' sawmill business had no value. The lower court found that the saw mill was unmarketable and provided a minimal (3%) return on investment. The court rejecte ...

Court Rejects 'Historical Average Income Approach' to Valuing Contingency Fees

In this marital dissolution case, the trial court determined that husband’s right to contingency fees from his legal practice, obtained before the valuation date, were marital assets.

Appeals Court Upholds Trial Court Law Practice Valuation

The issue in this marital dissolution was the value of husband’s interest in a law firm.

Stageberg v. Stageberg

In this marital dissolution case, the trial court determined that husband's right to contingency fees from his legal practice, obtained before the valuation date, were marital assets.

Rhinehart v. Rhinehart

The issue in this marital dissolution was the value of husband’s interest in a law firm.

Patricia P. Hess v. Ralph C. Hess, III

The Kentucky Court of Appeals affirmed a lower court’s valuation of an interest in an emergency room medical practice. The goodwill of which was valued using the capitalization of excess earnings approach. The court rejected the use of mean average physic ...

Capitalization of Excess Earnings Method Used to Value Minority Interest in Emergency Room Practice

The Kentucky Court of Appeals affirmed a lower court’s valuation of an interest in an emergency room medical practice. The goodwill of which was valued using the capitalization of excess earnings approach. The court rejected the use of mean average physic ...

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