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Business Valuation Cases in Brief

A review of cases that present issues of interest within the business valuation community.

Art Is Like Any Other Business: Value Must Include Owner’s Reasonable Salary

In valuing inventory original artwork, must divorce court assign reasonable salary to spouse-owner?

Productivity Adjustment Key for Private-Practice Valuations

Determination of reasonable compensation in valuation of private practice (dental) in dissolution case ...

Failure to distinguish between personal and professional goodwill leads to affirmance

One of the issues in this marital dissolution was the value of husband’s dental practice.

Judge must select valuation based on most current information available

One of the issues in this marital dissolution was the value of Mid-Atlantic Resources stock, which the parties initially had stipulated was worth $78,000.

Court may reopen case to obtain clarifications as to expert’s valuation

In this marital dissolution, the trial court adopted the valuation of husband’s expert, Ronald Brien, who valued the parties’ plumbing business at $45,000.

In re Marriage of Haefele

In valuing inventory original artwork, must divorce court assign reasonable salary to spouse-owner?

Failure to use goodwill in valuing a medical practice upheld but reluctantly

A major point of contention between the parties in this marital dissolution was the value of husband's radiology practice.

More thorough analysis wins the day

In this marital dissolution case, the primary valuation issue was how much husband’s medical practice had increased in value.

Slightest support for court’s valuation renders it unassailable

One of the issues in this marital dissolution was the value of husband’s sole proprietorship interest in Sun Shak Tans, a tanning salon.

Adoption of stale valuation date is abuse of discretion

One of the issues in this marital dissolution was the appropriate valuation date for valuing the couples’ business, Golight Inc., which had won a patent infringement suit against Walmart Stores Inc.

Rejected option agreement that is part of bigger deal does not determine value

One of the issues in this marital dissolution was the value of husband’s bar, Knicker’s Saloon.

Separation date is proper valuation date

In this marital dissolution, the issue was whether the trial court abused its discretion in selecting the parties’ separation date as the valuation date.

Combining valuation methods is not erroneous

In determining whether a legal malpractice claim involving a marital dissolution action would have succeeded on appeal, the district court had ruled that the trial court’s valuation of husband’s business was not erroneous, and husband appealed.

Sufficient evidence must support valuation date

In this marital dissolution case, the issue was the appropriate valuation date for the parties’ 85 operating entities, which, in turn, owned more than 100 residential rental real estate properties.

Marketability discount may be applied where there is no impending sale but is within court’s discretion

The valuation issues in this marital dissolution were whether a discount for lack of marketability should have been applied to husband’s minority interests in two medical-practice businesses, and whether a buy-sell provision in a third business was determinative of that business's fair market value.

Enterprise Goodwill Disallowed If Based on Nonsolicitation Agreement

The issue in this marital dissolution case was whether the trial court correctly included enterprise goodwill in valuing husband’s insurance agency, Joseph Held Co.

Different Income Valuations May Be Used to Determine Equitable Distribution and Alimony, Provided They Are Fair and Statutorily Compliant

The main issue in this marital dissolution case was whether in setting an award of alimony and in establishing equitable distribution in respect of a closely held corporation, the same income determination must be used.

No Earlier Valuation Date Where No Evidence of Extraordinary Effort; Capitalization of Historical Earnings OK for Business Operating One Year

In this marital dissolution, there were two main issues: the correct valuation date of husband’s interest in Washford Enterprises, a group home, and whether wife’s expert, William Dacey, correctly applied the income approach.

Held v. Held

The issue in this marital dissolution case was whether the trial court correctly disallowed enterprise goodwill in valuing husband's insurance agency, Joseph Held Company.

Stock restriction agreement is not determinative of value for equitable distribution

One of the issues in this marital dissolution was the value of husband’s 1000 shares of nonvoting stock in the Sanger Clinic, P.A., where he was a senior partner.

Court Rejects 'Historical Average Income Approach' to Valuing Contingency Fees

In this marital dissolution case, the trial court determined that husband’s right to contingency fees from his legal practice, obtained before the valuation date, were marital assets.

Schiro v. Schiro

Determination of reasonable compensation in valuation of private practice (dental) in dissolution case ...

Oral Surgeon’s Post-Divorce Reduction in Hours Worked Considered

The Michigan Court of Appeals affirmed the valuation of an interest in an oral surgery practice as a going concern where the goodwill value was computed based on the number of hours the professional performed procedures. Further, the court adopted the ass ...

Geaccone v. Geaccone

One of the issues in this marital dissolution was the value of husband's dental practice.

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