Marvin Lumber and Cedar Company v. PPG Industries, Inc.
The U.S. Court of Appeals for the 8th Circuit vacated a jury’s award of damages for loss of goodwill in this breach of express warranty of future performance matter.
In re the Marriage of Stanley T. Hino v. Christine Schmid
The California Court of Appeals affirmed the trial court’s valuation of goodwill in a medical practice at zero. The goodwill was valued using the capitalization of earnings approach, wherein the husband’s income as of the date of judgment was compared wit ...
Schneider v. Schneider
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Gardner v. Gardner
At issue in this marital dissolution appeal was the value of husband’s medical practice.
‘Personal Goodwill’ and ‘Business Enterprise Goodwill’ Must Be Excluded From the Valuation of a Professional Practice
The issue in this marital dissolution was the value of husband’s veterinarian practice, Magnolia Animal Clinic, which opened in 1987. The parties filed for divorce in 2000.
Yoon v. Yoon
At issue is the valuation of husband's medical practice and the admittance of expert testimony.
Becker v. Perkins-Becker
At issue is the admittance of expert testimony.
Watson v. Watson
The issue in this case was the value of goodwill in husband's vet practice.
West Virginia Joins Majority in Distinguishing Between Personal and Enterprise Goodwill
One of the primary issues in this marital dissolution was the valuation of husband’s dental practice.
Practice goodwill calculated using excess earnings method upheld; distinguished from personal goodwill
The issues in this marital dissolution were whether the trial court erred in its valuation of husband’s veterinary clinic, Millard Veterinary Clinic (MVC ...
Court adopts income approach valuation but deducts personal goodwill
One of the issues in this marital dissolution was whether the trial court erred in accepting the valuations of husband’s medical practice ...
Company’s uniqueness and limited marketability equal zero goodwill
The parties were married in 1990, separated in 1997, and divorced in 1998.
Single customer relationship results in zero value
Trial court did not err in adopting zero valuation where appraiser considered nature of trucking company and that its revenue was from a single customer.
May v. May
At issue in this case is the nature of husband's practice goodwill. Testimony by both experts at trial established the goodwill as "personal."
Parties failed to distinguish personal and practice goodwill
Wife’s expert, Richard Schwartz, testified that the fair market values of ADC and Gastro were $911,200 and $1,477,000, respectively,Husband was a gastroenterologist who owned a clinic ...
No Distinction Between Types of Goodwill
n the December 2002 issue of the BVU we abstracted the Mississippi Supreme Court opinion in this case.
Wright v. Wright
Wife raised issues concerning the court's valuation of a veterinary clinic, including goodwill.
Zasler v. Zasler
Appeals court affirmed the valuation of wife's expert. His valuation used capitalization of historical income (husband took no salary at the time) and commercial goodwill (he felt husband's personal goodwill shouldn't be taken into account).
Bass v. Bass
Issue is whether valuation of the goodwill of bonding business is speculative in light of the absence of any real market value for bail bonding businesses.
Valuation Based on Pricing Formula in Buy-Sell Agreement Upheld
Husband was a part owner of Pingree & Watterworth PA, an orthodontic practice.
Expert Rejected Due to Lack of Knowledge of Local Business Climate
The issue in this marital dissolution was the valuation of the wifes interest in Big Horn Basin Pathology, Inc . The husband appealed the trial courts valuation, and the supreme court uphel ...
Moore v. Moore
Issue is whether trial court erred in relying on expert valuation of zero based on fact that company only had one customer and business depended on husband's relationship with customer.
Singley v. Singley (III)
Court amends opinion in response to amicus curiae brief, but refuses to distinguish between personal and enterprise goodwill where evidence does not.
Williams v. Williams
The issue in this marital dissolution was the fair market value of husbands medical clinic and surgery center. Goodwill was the major point of disagreement between the experts.
Medical Practice Higher Using Last Year's Earnings Versus Normalized Earnings
In valuing the husbands medical practice, both experts used the capitalization of income approach and the same cap rate.