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Hugh v. Hugh

Appeals court finds error in trial court’s refusal to value business; even if limited data caused expert’s estimate to fall short of AICPA standard, it was based on the market approach, a “sound and reasonable method to value a closely-held business.”

Court Questions Idea of Goodwill in Solo Practice Valuation

Appeals court says distinction between professional goodwill and future earnings capacity “evanesces” when valuing solo professional practice; trial court erred in adopting value based on guideline transaction method that considered professional goodwill.

Barnes v. Barnes

Court affirms income-based valuation of husband’s dental clinic, including deduction for non-compete attributable to associate, but finds lack of signs that husband intended to sell practice precludes use of DLOM.

Hartline v. Hartline

Appeals court says distinction between professional goodwill and future earnings capacity “evanesces” when valuing solo professional practice; trial court erred in adopting value based on guideline transaction method that considered professional goodwill.

Bankruptcy Court Wary of Asset Approach in Solvency Analysis

Bankruptcy Court values Chapter 11 debtor on a going concern basis and finds the income approach is best suited to determine solvency at the time of critical financial transactions; the defendants’ expert properly relied on a contemporaneous Goldman Sachs ...

Whyte v. C/R Energy Coinvestment II, L.P. (In re SemCrud)

Bankruptcy Court values Chapter 11 debtor on a going concern basis and finds the income approach is best suited to determine solvency at the time of critical financial transactions; the defendants’ expert properly relied on a contemporaneous Goldman Sachs ...

Court may reopen case to obtain clarifications as to expert’s valuation

In this marital dissolution, the trial court adopted the valuation of husband’s expert, Ronald Brien, who valued the parties’ plumbing business at $45,000.

Built-In Capital Gains Liability of Small Minority Interest Should Be Discounted to Reflect Time Value of Money

The issues in this estate tax case were whether built-in capital gains tax liability should be discounted (indexed) to account for time value and the appropriate discounts for lack of marketability and control.

In re the Marriage of Krug

In this marital dissolution, the trial court adopted the valuation of husband's expert, Ronald Brien, who valued the paries' plumbing business at $45,000.

Husband’s earlier sale valuation damages his later divorce valuation

At issue in this marital dissolution appeal was the value of husband’s medical practice.

Louisiana clarifies professional practice goodwill valuation

In this marital dissolution, the issue was the value of wife’s interest in her CPA practice (CPA practice) and the value of the couple’s funeral home (Gill LLC) that was operated by husband.

Estate of Jelke v. Commissioner (I)

The issues in this estate tax case were whether built-in capital gains tax liability should be discounted (indexed) to account for time value, and the appropriate discounts for lack of marketability and control.

Gill v. Gill

In this marital dissolution, the issue was the value of wife’s interest in her CPA practice (CPA practice) and the value of the couple’s funeral home (Gill LLC) that was operated by husband.

Williams v. Gaines

At issue is evidence for the fair value of one-half of Gaines Insultation stock.

Delaware block method not appropriate for marital dissolution; valuation that considers multiple factors prevails

The primary issues in this marital dissolution were whether the trial court used a proper methodology in valuing the parties’ business, International Book Import Service Inc.

ICBC 27th Annual National Conference

One of the most interesting presentation at the Institute of Certified Business Counselors 27th Annual National Conference ...

Parties failed to distinguish personal and practice goodwill

Wife’s expert, Richard Schwartz, testified that the fair market values of ADC and Gastro were $911,200 and $1,477,000, respectively,Husband was a gastroenterologist who owned a clinic ...

Tax Court Determines That Value Was 'Somewhere in the Middle' of Expert Opinions

The taxpayers' expert, Gregory Heebink, used the discounted cash flow (DCF) method and the guideline public company method.

Kerce v. Kerce

Issue was the valuation of the parties' book import business, and the proper methodology for determining value.

Tax Court Accepts Negative Industry Risk Premium and Unique Combined Discount Matrix

The decedent, Helen Deputy, formed a family limited partnership comprised of 99% of a limited partnership interest retained by Deputy and two 0.5% general partnership interests, one held by Deputy and one held by her son.

Hess v. Commissioner

Taxpayers gave 10 shares of HII common stock (a 10% stockholder interest) to an irrevocable trust established for their daughter. Issue was the fair market value of the stock for gift tax p ...

Estate of Deputy v. Commissioner

Issue was the fair market value of a 19.99% interest of stock owned by an FLP, and court discussed negative industry risk premium and unique matrix for determining marketability discount.

Williams v. Williams

The issue in this marital dissolution was the fair market value of husbands medical clinic and surgery center. Goodwill was the major point of disagreement between the experts.

The Anatomy of Valuing Stock in Close Held Corporations: Pursuing the Phantom of Objectivity into the New Millennium

Stephen J. Leacock Columbia Business Law Review , 2001 Issue This article discusses several valuation approaches followed by the courts, particularly with valuation disputes concerning close ...

Market approach over asset and income

One of the issues in this marital dissolution matter is the valuation of the husband's house painting business, which the trial court determined was marital property. The only evidence of ...

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