Wilson v. Wilson
West Virginia Supreme Court finds that construction management fees, conditioned on completion of a project, are analogous to attorney contingency fee contracts and subject to same rules of equitable division.
Banchefsky v. Banchefsky
Divorce court limits professional goodwill of dental practice to the value of a non-compete agreement allocated in the sale of the practice during the proceedings.
McKee v. McKee
Tennessee appellate court finds that patient records constitute professional goodwill value and are not a divisible asset in divorce.
McReath v. McReath (I)
Wisconsin appellate court holds that all salable professional and corporate goodwill in a private practice is divisible in divorce.
In re Marriage of Barten
Appellate court permits valuation of professional’s earning capacity (goodwill) in appraisal of small law practice when there was no child or spousal support at issue.
Gupta v. Gupta
Trial court appropriately values three rural medical practices and imaging center at $780,000 based on expert testimony that includes marketability discount and excludes professional goodwill.
In re Marriage of Ross
Divorce court considers proper period of earnings to estimate goodwill value of law practice under excess earnings approach.
Divorce Court Says SSVS-1 Is Instructive But Not Binding
Divorce court finds AICPA BV standards (SSVS-1) instructive but not binding on valuation of goodwill.
Amaraneni v. Amaraneni
Court finds doctor/husband has no professional goodwill in his urgent care clinic, when it is not an extension of his medical practice and he provides no regular, specific services there.
In re Marriage of Devries
Divorce court finds AICPA BV standards (SSVS-1) instructive but not binding on valuation of goodwill.
Helfer v. Helfer (II)
Trial court has the discretion to rely primarily on rebuttal expert’s testimony to assign a zero value to the enterprise goodwill of a chiropractic practice.
Goodwill Impairment in a Troubled Economy
Valuation experts Ed Morris, Jim Alerding, and Brian Steen will cover the hands-on, must-know issues relating to recognizing, testing, and accounting for goodwill impairment. For all valuation practitioners, this presentation is an imperative preparation for the coming wave of impairment-related valuation issues. Indeed, Ed Morris notes "we've seen some increase in goodwill impairment for the 2008 financial statements, but we think that's going to continue—and if nothing else accelerate—in 2009, and get into some of ...
Weinberg v. Dickson-Weinberg
Hawai’i court confirms majority rule regarding disposition of professional/enterprise goodwill and joins majority rule regarding valuation of contingency fee cases, with some adjustment.
King v. King
Kentucky appellate court remands case for consideration of enterprise versus personal goodwill components in a medical practice, pursuant to just-passed case that conforms with majority rule on the division of professional practice goodwill in divorce.
Pearlstein v. Pearlstein
Trial court finds medical practice valuation that includes goodwill more persuasive, when the firm had been in business more than 50 years and had three locations.