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Debuff v. Debuff

At issue is the valuation of the couple's personal and farm property.

Montana Supreme Court find valuation error in trial court

In this marital dissolution, the Montana Supreme Court held that the trial court committed error when it failed to consider tax consequences and liquidation costs that would be associated wi ...

Drzal v. Drzal

At issue is the valuation of the couple's marital home and husband's printing business.

Landmark court cases give educational insights

In ASA and AICPA classes that I taught in the last month, I cited certain landmark court cases, and several students who were already newsletter and BVU Online subscribers suggested that I share the ...

Correct model depends on growth forecast

I understand the principle of capitalizing earnings projected for the next year, however I have difficulty in assessing the growth rate impact when using a multiple period earnings base. Un ...

Chatterton v. Business Valuation Research

At issue is whether the buyout agreement precluded discounts for liquidation costs.

Value Under Buy-Sell Agreement Is Going-Concern Value

The Washington Court of Appeals, Division III, determined that a minority shareholder's interest should be valued as a going concern less a minority discount for a sale completed according to a buy-sell agreement.

McCabe v. McCabe

One issue in this marital dissolution matter was the value of the goodwill in husband's accounting practice and the value of the jointly owned TBCY.

In re the Marriage of Wolhaupter-Heinzel

One of the issues was whether the parties' gun shop business should be valued at liquidation value or book value of inventory since wife wanted to continue the business.

Cross v. Cross

Issue is whether the trial court abused its discretion in the valuation and disposition of stock in a family owned corporation which is engaged in the ranching business.

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