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Singley v. Singley (I)

The husband in this marital dissolution matter appealed the trial court's valuation of his dental practice, which included a goodwill component.

Goodwill of Dental Practice Is Part of Mississippi Marital Estate

The husband in this marital dissolution matter appealed the trial court's valuation of his dental practice. The Mississippi Court of Appeals upheld the trial court's valuation, which include ...

Ayers v. Ayers

At issue is the valuation of husband's painting business.

Market approach valuation upheld

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 v ...

Painting Business Valued Using Market Approach

The Tennessee Court of Appeals affirmed the lower court's valuation of the parties' painting business. The husband provided the only expert testimony regarding the value of the business, and his expert used the asset, income and market approaches. The ex ...

Medical Practice Valuation Turns on Accounts Receivable

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

Record attendance and strong presentations at AICPA BV conference

n PAINTING A MASTERPIECE – THE CREATION OF AN EFFECTIVE VALUATION REPORT Kevin Yeanoplos, CPA/ABV Beacon Valuation Group, Inc. Dressed appropriately ( see accompanying ...

Thompson v. Thompson

At issue is the valuation of couple's business and the wife's expert's testimony.

Liquidation Value May Be Considered Even If No Intent to Liquidate

The trial court valued the husband's business, Cavalier Vending Corp., at $300,000, based upon the testimony of two experts.

Hensarling v. Songcharoen

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

IBA Conference

n The court appointed expert Darrell V. Arne, CBA, ASA, CPA, CBI Arne & Co. Albuquerque, NM Darrell emphasized that there is a demand for court-appointed experts, courts and litig ...

Court finds no intangibles

Among other issues, wife contests assigned value of husband's consulting business - a sole proprietorship. Wife's expert, Carl J. Monastra, was found to be unreliable by Court, except for ...

Montana Supreme Court Finds Dissenters Owed Fair Value for Shares

Minority shareholder family members appeal a decision denying them the ability to exercise dissenting shareholders' rights under the Montana Business Corporation Act.

Briskey v. Briskey

One issue was whether the trial court abused its discretion when it ignored the testimony of one of the experts.

Court Affirms Discounts and Hypothetical Capital Gains Taxes

In a motion before the bankruptcy court, Chapter 7 trustee, Gloria Satriale , sought leave to sell debtor's 50% interest in a mushroom composting company to debtor's brother, James Frezzo, who also had a 50% interest in the company, known as Frezzo Brothers.

Hansen v. 75 Ranch Company

At issue is breach of fiduciary duty by the majority shareholders of 75 Ranch Company.

Institute of Business Appraisers 20th anniversary conference open with IRS attorney; closes with estate planning attorney

n LITIGATING ISSUES IN THE FAMILY LIMITED PARTNERSHIP ARENA Melanie Urban, Esq. Internal Revenue Service Houston, TX Ms. Urban opened with a declaration that there are two things that the IR ...

In re Frezzo

At issue is the fair value of the Debtor's fifty percent (50%) shareholder interest in a corporate mushroom composting business known as Frezzo Brothers, Inc.

More Court Cases... Marital Dissolution: Milbauer

The parties were in significant disagreement with respect to the value of the defendant's interest in a business (a warehousing and freight forwarding company that augmented the defendant's ...

Milbauer v. Milbauer

At issue is the value of the defendant's interest in UFO Distribution Corporation.

No Probative Evidence—Reversed and Remanded

The valuation issue is that of business contracts, a telephone number, and 50% ownership of a seven-month-old commercial insulation company.

Malmquist v. Malmquist

One issue in this case was the value of goodwill in a community medical practice.

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