A lawyer's guide to asset-based approaches to business valuation
Generally, asset-based approaches to valuation deal with a simplified view of the net assets and liabilities of a corporation. Fair market value is determined under asset-based approaches by using the ...
Chancellor's careful valuation upheld; Net asset and rule-of-thumb evidence considered
The issue in this case is whether the chancellor erred in valuing the husband's architecture firm for marital dissolution purposes.
Miller v. Miller
At issue is the valuation of appellant's architecture business.
Reduction for Obsolescence and Trademark Rights Key to Ad Valorem Tax
The Georgia Court of Appeals heard this appeal from the Macon-Bibb County Board of Tax Assessors.
Macon-Bibb County Board of Tax Assessors v. J.C. Penney Company
At issue is the plaintiff's claim that the Taxpayer presented no competent evidence of the fair market value of the inventory.
IBA Conference
n The court appointed expert Darrell V. Arne, CBA, ASA, CPA, CBI Arne & Co. Albuquerque, NM Darrell emphasized that there is a demand for court-appointed experts, courts and litig ...
Discretionary earnings valuation method used for smaller companies
The "multiple of discretionary earnings method" is gaining acceptance as a method for valuing small companies, but the user must understand it, or it may be misapplied. Three key questions To ...
LaCrosse Footwear v. United States
Issue was whether the base-year cost of items entering the inventory in the base year should be set at bargain cost or fair market value (FMV).
Institute of Business Appraisers 20th anniversary conference open with IRS attorney; closes with estate planning attorney
n LITIGATING ISSUES IN THE FAMILY LIMITED PARTNERSHIP ARENA Melanie Urban, Esq. Internal Revenue Service Houston, TX Ms. Urban opened with a declaration that there are two things that the IR ...
BIZCOMPS 97 Eastern States Edition
Sanders, Jack R. BIZCOMPS 97 Eastern States Edition. Asset Business Appraisal, P.O. Box 711777, San Diego, CA 92171; Phone (619) 457-0366; Price $95. BIZCOMPS studies report financial informatio ...
Experts Disagree Over Off-the-Books Inventory
Husband appealed trial court's valuation of his closely held company, Fluid Systems Service, Inc., claiming that the court erred in relying on his own (husband's) opinion of value, and furth ...
Scalero v. Scalero
At issue is the valuation of husband's fluid systems business.
Husband's Challenges of Trial Court Conclusion Not Supported by Documentation
In a divorce action, the trial court valued husband's business, Scott Sales & Service, at $66,370. Among other issues, husband argued that the trial court improperly inflated the v ...
Scott v. Scott
At issue is the calculation of husband's potential income.