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Key Issues in Valuing Owner Operated Small Businesses

Owner-operated business must be considered in a different framework than many other types of business. Everything from hypothetical transaction (asset sale versus equity interest) to financial objectives (minimize taxable income versus maximize shareholder value) must be considered from a different perspective. Join David Coffman as he discusses rate of return and personal goodwill through this unique lens.

Court Explains Treatment of Undistributed Earnings in Valuing Law Firm Partnership Interest

In valuing husband’s law firm partnership interest, court finds undistributed earnings, even though allocated to husband before separation, are not marital property because money was based on firm’s anticipated net profits; money was not earned during marriage but after parties’ separation.

Burchfield v. Burchfield

In valuing husband’s law firm partnership interest, court finds undistributed earnings, even though allocated to husband before separation, are not marital property because money was based on firm’s anticipated net profits; money was not earned during marriage but after parties’ separation.

Goodman v. Goodman

Appeals court upholds trial court’s finding of enterprise goodwill, finding husband’s habit of periodically placing business assets in his children’s names as well as wife’s significant involvement in the business indicate business was “transferable.”

Owner’s Problematic Business Practices Support Finding of Enterprise Goodwill

Appeals court upholds trial court’s finding of enterprise goodwill, finding husband’s habit of periodically placing business assets in his children’s names as well as wife’s significant involvement in the business indicate business was “transferable.”

New Jersey Court’s Inadequate Goodwill Ruling Begets Rebuke and Remand

In a case about lawyer’s equity partner interest in a large firm, appellate court finds prior ruling was grossly deficient; expert testimony suggested the owner spouse’s compensation matched his earning capacity and there was no additional goodwill compon ...

New Jersey Court’s Inadequate Goodwill Ruling Begets Rebuke and Remand

In a case about lawyer’s equity partner interest in a large firm, appellate court finds prior ruling was grossly deficient; expert testimony suggested the owner spouse’s compensation matched his earning capacity and there was no additional goodwill compon ...

Slutsky v. Slutsky

In a case about lawyer’s equity partner interest in a large firm, appellate court finds prior ruling was grossly deficient; expert testimony suggested the owner spouse’s compensation matched his earning capacity and there was no additional goodwill compon ...

Breach of Noncompete Means Damages for ‘Loss Sustained’ and Lost Profits

In breach of noncompete case, appeals court finds measure of damages is not limited to net loss; statute allows damages “for the loss sustained” in addition to lost profits, and trial court properly credited and adjusted expert’s typical damages models.

Pattridge v. Starks

In breach of noncompete case, appeals court finds measure of damages is not limited to net loss; statute allows damages “for the loss sustained” in addition to lost profits, and trial court properly credited and adjusted expert’s typical damages models.

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.

Mississippi High Court Rejects Earnings Capacity Approach

State high court says loss of future earnings calculation does not determine value of injured or dead person, but the sum that replaces the money the victim would have earned; court rejects earnings capacity approach and mandates use of actual income.

Rebelwood Apts. RP, LP v. English

State high court says loss of future earnings calculation does not determine value of injured or dead person, but the sum that replaces the money the victim would have earned; court rejects earnings capacity approach and mandates use of actual income.

Norma Romero v. Murray J. McClelland

The California Court of Appeal, 4th District, affirmed the jury’s award of $304,000 for lost future earnings capacity based in part on her inability to return to her interior decorating business following an automobile accident.

James R. Johnson v. Hamilton Medical Group

The Louisiana Court of Appeals, 3rd Circuit, affirmed the denial of past lost earnings to a self-employed person because they were inadequately documented.

Mary Ann Linsell v. Applied Handling, Inc.

The Michigan Court of Appeals determined that a financial expert should not be excluded as a discovery sanction when the failure to provide supplemental responses to interrogatories from an expert are occasioned by a delay in providing necessary information.

Michael Alvarado v. Marshall S. Stander, et ux.

The Washington Court of Appeals affirmed the damages expert’s reliance upon the industry expert’s assessment of the injured party’s career when preparing his lost future earnings assessment.

CPA’s Lost Future Earnings Opinion May Be Based on Industry Expert’s Assessment of Injured Party’s Career

The Washington Court of Appeals affirmed the damages expert’s reliance upon the industry expert’s assessment of the injured party’s career when preparing his lost future earnings assessment.

Fred Tabrizi v. Daz-Rez Corporation

The Texas Court of Appeals, 4th District, concluded that a lower court properly granted judgment notwithstanding the verdict and vacated a lost profits award in this contract action.

In Re Marriage of Hogeland

Appeals court says where professional will continue practice, goodwill is a factor in determining future earnings capacity for purposes of alimony; however, trial court erred when it also treated goodwill as an asset in valuation of practice’s stock.

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