Court Declines to Attribute Commercial Goodwill to Solo Practice
Appeals court affirms trial court’s ruling finding that, without noncompete from owner-spouse, under FMV standard, financial advisor’s solo practice fetches only net book value of its tangible assets; most of value lies in owner-spouse’s personal goodwill ...
K.T. v. M.T.
Appeals court affirms trial court’s ruling finding that, without noncompete from owner-spouse, under FMV standard, financial advisor’s solo practice fetches only net book value of its tangible assets; most of value lies in owner-spouse’s personal goodwill ...
Court Nixes Murky Business Goodwill Determination
Appeals court rejects business goodwill award to the husband as a community asset, finding there was no goodwill in the business entities, as the trial court well knew; the determination is based entirely on the expectancy of husband’s future earnings.
Crews v. Crews
Appeals court rejects business goodwill award to the husband as a community asset, finding there was no goodwill in the business entities, as the trial court well knew; the determination is based entirely on the expectancy of husband’s future earnings.
DCF Model Proves Unreliable Tool for Ascertaining Cost Basis
Court finds numerous problematic assumptions make plaintiff expert’s DCF model unreliable indicator of FMV of thrift’s branching right; without this value, plaintiff is unable to establish the right’s cost basis and support its tax refund claim.
Washington Mutual, Inc. v. United States
Court finds numerous problematic assumptions make plaintiff expert’s DCF model unreliable indicator of FMV of thrift’s branching right; without this value, plaintiff is unable to establish the right’s cost basis and support its tax refund claim.
Excess Earnings Method Best Suited to Value New York City Practice
In divorce case, New York trial court prefers excess earnings over price-to-revenue method to value wife’s dental practice, because the former accounts for the business’s lack of tangible assets—a fact specific to professional offices in New York where re ...
A.C. v. J.O.
In divorce case, New York trial court prefers excess earnings over price-to-revenue method to value wife’s dental practice, because the former accounts for the business’s lack of tangible assets—a fact specific to professional offices in New York where re ...
In re Marriage of Ross
Divorce court considers proper period of earnings to estimate goodwill value of law practice under excess earnings approach.
Haynes v. Haynes
Divorce court adopts a broker’s net asset value for licensing bureau, finding that its lack of transferability was key applying to this approach versus a BV expert’s capitalization/excess earnings analysis.
Failure to use goodwill in valuing a medical practice upheld but reluctantly
A major point of contention between the parties in this marital dissolution was the value of husband's radiology practice.
Adoption of stale valuation date is abuse of discretion
One of the issues in this marital dissolution was the appropriate valuation date for valuing the couples’ business, Golight Inc., which had won a patent infringement suit against Walmart Stores Inc.
Gomez v. Gomez
A major point of contention between the parties in this marital dissolution was the value of husband's radiology practice.
Gohl v. Gohl
One of the issues in this marital dissolution was the appropriate valuation date for valuing the couples' business, Golight, Inc., which had won a patent infringement suit against Wal-Mart Stores, Inc.
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.
Gardner v. Gardner
At issue in this marital dissolution appeal was the value of husband’s medical practice.
Court affirms value based on capitalization of earnings method
One of the issues in this case was the value of husband's business, Johnson Poured Walls.
Hillsburg v. Hillsburg
Issue was the value of husband's business and whether the trial court erred by not using the net asset value method and failing to deduct liabilities owed to the business by related entities ...
Endres v. Endres
Issue was whether the trial court erred in both recognizing and valuing enterprise goodwill assigned to the concrete business.