Rubino v. Rubino
Attorney husband argues that accounts receivable and work in progress should not be valued as per partnership agreement, but judgment is affirmed.
Evidence That Law Practice Had No Goodwill Accepted
The issue in this case was whether the trial court erred in valuing the parties' law practice, Liggett-Pelanda, LPA, by not awarding accounts receivable and goodwill. Facts The pa ...
Pelanda v. Pelanda
The issue in this case was whether the trial court erred in valuing the parties' law practice, Liggett-Pelanda, LPA, by not awarding accounts receivable and goodwill.
A lawyer's guide to asset-based approaches to business valuation
Generally, asset-based approaches to valuation deal with a simplified view of the net assets and liabilities of a corporation. Fair market value is determined under asset-based approaches by using the ...
In re the Marriage of Vander Zee
At issue is the valuation of husband's medical practice and interest in a real estate holding company.
Court rejects expert's double-dipping argument
This marital dissolution appeal concerns the value of the husband's plastic and reconstructive surgery practice, which is subject to the marital property distribution.
Chancellor's careful valuation upheld; Net asset and rule-of-thumb evidence considered
The issue in this case is whether the chancellor erred in valuing the husband's architecture firm for marital dissolution purposes.
Medical Practice Valuation Turns on Accounts Receivable
Two rheumatologists, Hensarling and Songcharoen, were equal shareholders of the Jackson Arthritis Clinic and Osteoporosis Center PA.
Miller v. Miller
At issue is the valuation of appellant's architecture business.
Hensarling v. Songcharoen
At issue is the value for Songcharoen's stock in the plaintiff and defendant's medical corporation.
No error to use predivorce farm valuation date
The main issue in this marital dissolution was the value of the marital estate, which consisted primarily of the husband's interest in a farm partnership run with his brother.
Dowiasch v. Dowiasch
At issue is the valuation of the family farm.
Five month old appraisal held best evidence of value
The main issue in this marital dissolution was the value of the marital estate, which consisted primarily of the husband's interest in a farm partnership run with his brother. The trial cour ...
Smith v. James, Hardy & Smith
At issue is the valuation of plaintiff's interest in accounting parternship after withdrawling from this partnership.
Withdrawing Partner Not Liable for Overhead Incurred or Loss of Client Base Subsequent to Withdrawal
Smith, the partner withdrawing from the accounting firm of James, Hardy & Smith, filed suit to determine the value of his interest and to obtain a judgment for the value.
Clukey divorce case clarification
I read with interest the October 1998 issue of BVU , specifically the marital dissolution case of Clukey v. Clukey , a case in which I testified. Needless to say, it was an extremely inter ...
Discretionary earnings valuation method used for smaller companies
The "multiple of discretionary earnings method" is gaining acceptance as a method for valuing small companies, but the user must understand it, or it may be misapplied. Three key questions To ...
In re Marriage of Dieterle
One issue in this case was the inclusion of accounts receivable, patient charts and goodwill into the value of husbands medical practice.
Value of a Professional Practice Is Not Diminished by the Professional’s Outstanding Student Loans
The Missouri Court of Appeals, Southern District, reversed a lower court's valuation of a medical practice at zero over expert testimony.
Circuit Court Erroneously Exercised Its Discretion When It Excluded Assets From Marital Estate
Wife appeals property division components of divorce judgment, and maintains the court erred in excluding $200,000 in Isherwood Company accounts receivable and certain appraised farm property.
Isherwood v. Isherwood
At issue is the valuation of the receivables/crops and a parcel of real estate of husband's family farm.
CHIPS release updated Physician Practice Acquistion Resource book
Cleverley, William O., Ph.D., CPA, Patrick J. Knott, MBA, and Carson F. Dye. The 1997-98 Physician Practice Acquisition Resource Book. The Centerfor Healthcare Industry Performance Studies. 1550 Ol ...
Chance v. Chance
One issue in this case was the value of a 20 percent community interest in the husband's medical practice.
Capitalization of Earnings Approach Deemed Inappropriate
The Louisiana Court of Appeals, Second Circuit affirmed the lower court's decision rejecting a valuation of a medical practice using the capitalization of excess earning approach. The court found this approach unhelpful due to the doctor's ill health whic ...
Kluck v. Kluck
Issue is whether the trial court erred in finding husband's ten percent ownership interest in a professional engineering corporation had no value.