Experts Propose Equally Sound, but Diverging, Valuations
Appellate court upholds valuation of husband’s business where trial court faced two equally plausible values from experienced appraisers who gave “reasoned explanations” for their differing choices as to the treatment of a year with unusually high income ...
Low Risk to Business Justifies Expert’s Capitalization Rate
In divorce case, appellate court upholds valuation of a small agriculture-related company based on the capitalization of net income approach; record supports court-appointed expert’s capitalization rate, including his selection of the supply-side equity r ...
Myhre v. Myhre
Appellate court upholds valuation of husband’s business where trial court faced two equally plausible values from experienced appraisers who gave “reasoned explanations” for their differing choices as to the treatment of a year with unusually high income ...
Alexander v. Alexander
In divorce case, appellate court upholds valuation of a small agriculture-related company based on the capitalization of net income approach; record supports court-appointed expert’s capitalization rate, including his selection of the supply-side equity r ...
Developing Discount and Cap Rates in a Troubled Economy: New and Emerging Views on Old Issues
Developing Discount & Cap Rates in a Troubled Economy: New and Emerging Views on Old Issues Teleconference Handbook April 30, 2009 Panelists: Ron Seigneur, MBA, CPA/ABV/CFF, CVA, Don DeGrazia, CPA/ABV/CFF, and Stacy Preston Collins, CPA/ABV, CFF ...
Opinion of Goodwill for practice of Dr. Fredirick I. Field
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Declaration of Carol Jean Thompson in Support of Petitioner's Motion for Reconsideration
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Damages Based on Inconsistent Testimony
Kraatz sued Heritage Imports for wrongful termination.
Valuation Based on Pricing Formula in Buy-Sell Agreement Upheld
Husband was a part owner of Pingree & Watterworth PA, an orthodontic practice.
Kraatz v. Heritage Imports
Issue was damages where employment agreement entitled plaintiff to 15% of the value of Heritage's stock in excess of $2.5 million, in the event of wrongful termination.
In re the Marriage of Watterworth
Issue is whether court erred in valuing orthodontic practice based on formula in buy-sell agreement.
S corporation versus C corporation values
In this article on the topic of C versus S corporation values, Chris Mercer addresses problems and choices for the appraiser in the aftermath of three controversial court decisions ( Gross v. Commiss ...
Court upholds use of only two years' past income to value professional goodwill
One of the issues in this case was the value of the goodwill of husband's medical practice.
Understanding the income valuation approach – a primer for judges
In determining the price to pay for a company, a buyer of a business ultimately looks to the return he will receive on his investment. That return might come in the form of annual dividends ...
Marital Court Denies Discounts Based on Shareholder Fair Value Standard
The issues raised in this marital dissolution case were (1) whether the trial court erred in valuing husband's interest in Union County Florist Supplies, Inc . (Florist), the family florist ...
Evidence Supported 15% Long-Term Growth Rate; Court Reduces DLOM
Vetco Inc. is a private, closely held corporation. Kenneth Wolk is Vetco's minority shareholder.
In re the Marriage of Field
DO NOT CITE. SEE RAP 10.4(h). Court of Appeals Division III State of Washington Opinion Information Sheet Docket Number: 19492-2-III Title of Case: In RE the Marriage of Sue Allison Field v. And Frederick Ian Field File Date: 03/12/2002 SOURCE OF APPEAL ---------------- Appeal from Superior Court of Walla Walla County Docket No: 99-3-00051-4 Judgment or order under review Date filed: 07/14/2000 Judge signing: Hon. Robert L. Zagelow JUDGES ------ Authored by Dennis J.
In re Vetco, Inc.
Vetco's minority shareholder commenced this proceeding to dissolve Vetco and Vetco opted to purchase Wolk's shares in lieu of dissolution.
Brown v. Brown
Issues were value husband's interest in the family florist business, whether stock should be discounted for minority interest or marketability, and whether stock was a gift.
Double compensation for goodwill factor reversed
A decree for a dissolution of marriage was entered by the trial court. The wife appealed various financial aspects of the judgment, including the valuation of the parties' vending business.
Identifying and Excluding Faulty Valuation Report Content and Testimony
George B. Hawkins Fair Value , Summer 2001, Volume X, Number 2 This article discusses challenging the admissibility of valuation expert reports and testimonies. The author lays the groundwo ...
Chandler v. Chandler
At issue is the valuation of the restaurant business and calculation of husband's income for support purposes.
Restaurant valuation remanded for recalculation
The Chandlers opened a fine dining restaurant four years prior to the husband's filing for divorce. The husband managed every aspect of the restaurant, which was incorporated as Chandler's ...
Hough v. Hough
The wife appealed various financial aspects of the judgment, including the valuation of the parties' vending business.
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