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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 ...

Five questions lawyers will ask about your cap/earnings approach

Sample of recent digests added to BVLaw

In re Marriage of Ross

Divorce court considers proper period of earnings to estimate goodwill value of law practice under excess earnings approach.

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.

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