Torres v. Schripps, Inc.
At issue is the value and date of valuation of the shares of stock of Schripps, a closely held corporation.
Transaction data valuation
Using Transaction Data to Value Closely Held Businesses – Two Strategies for Using Transaction Data, Raymond C. Miles, Business Appraisal Practice , Winter 2000-2001, pp.29-40. This article exp ...
Ignoring non-compete and/or employment agreements often causes overvaluations
An important adjustment that many business appraisers, attorneys, and courts often overlook is the deduction of the value of a non-compete agreement and/or employment agreement in reaching a conclusio ...
Valuing acquisition targets
"Valuation and Financing Feasibility of Qualifying Targets," Eric Thornton, Insights, Willamette Management Associates, Winter 2001, pp.28-31. For copy of article, email Charlene Blalock at cm ...
2000 in review: Tax Court FLP rulings, 3 books, much more
The U.S. Tax Court came out with a series of very favorable family limited partnership (FLP) rulings. Business Valuation Resources took several steps to better serve our constituents, and three ne ...
Other Articles
"ASA Board of Governors Rejects Task Force Consolidation Proposal; Board Approves Alternative Proposal for Joining ASA and NAIFA," ASA Newsline, December 2000, Published monthly. (800) ASA-VALU.
Highlighting the ASA Advanced BV Conference
With over 300 people at the American Society of Appraiser's Advanced BV Conference in Philadelphia in November, there were enough informative presentations to satisfy the attendees' needs. Here are so ...
Market approach over asset and income
One of the issues in this marital dissolution matter is the valuation of the husband's house painting business, which the trial court determined was marital property. The only evidence of ...
Singley v. Singley (I)
The husband in this marital dissolution matter appealed the trial court's valuation of his dental practice, which included a goodwill component.
Goodwill of Dental Practice Is Part of Mississippi Marital Estate
The husband in this marital dissolution matter appealed the trial court's valuation of his dental practice. The Mississippi Court of Appeals upheld the trial court's valuation, which include ...
A primer on hospital valuations
We are publishing this article on hospital valuation in two parts. The first part of the article gives you background on hospital valuation and discusses trends. The second part of the article, which ...
Getting into the root of it with Arizona's largest dental broker
In 1992, when Pepper Veatch was working as a financial consultant with Patterson Dental Group, a dental client with whom she was working told her about a satellite office in Mesa that would be ...
Bankruptcy Court Determines Fair Market Value Under Pennsylvania Judgment—Court Details Claimant's Expert's Valuation Shortcomings
The issue in this bankruptcy court proceeding is the appropriate valuation of 4,500 shares of stock of Quality Systems Associates Inc. (QSA).
The Handbook for Divorce Valuations
The Handbook for Divorce Valuations is written by CPAs primarily for CPAs who engage in business valuations for divorce cases. It also provides attorneys with a useful tool.
Ayers v. Ayers
At issue is the valuation of husband's painting business.
Market approach valuation upheld
One of the issues in this marital dissolution matter is the valuation of the husband's house painting business, which the trial court determined was marital property. The only evidence of v ...
Painting Business Valued Using Market Approach
The Tennessee Court of Appeals affirmed the lower court's valuation of the parties' painting business. The husband provided the only expert testimony regarding the value of the business, and his expert used the asset, income and market approaches. The ex ...
Valuations increasingly using comparative private company sales
More and more business valuation professionals are utilizing the merger and acquisition transaction method (the market approach) in determining the value of privately held businesses. This is partly ...
Court Accepts Taxpayer's Expert Value Despite Taxpayer Protests
The issues in this estate tax matter were as follows: the fair market value of Frank DiSanto's (Frank) 186,177 shares (53.5%) of stock in Morganton Dyeing & Finishing Corp. (MD&F) on his date of death; and the fair market value of the MD&F stock Grace DiSanto (Grace) was entitled to inherit from Frank's estate (a minority interest) on his date of death.
In re Robert E. Mahoney, Jr. Debtor
At issue is the fair market value of 4,500 shares of Quality Systems Associates Inc.
Taxpayer Victory on FLP Recognition
On Jan. 18, 2000, Judge Orlando Garcia of the United States District Court ruled in favor of the taxpayer in the first family limited partnership case to be tried in a federal district court.
Record attendance and strong presentations at AICPA BV conference
n PAINTING A MASTERPIECE – THE CREATION OF AN EFFECTIVE VALUATION REPORT Kevin Yeanoplos, CPA/ABV Beacon Valuation Group, Inc. Dressed appropriately ( see accompanying ...
Church v. United States (I)
At issue is whether a partnership transaction was entered into for no purpose other than to reduce the taxation of Mrs. Church's estate.
Family Limited Partnership Formed Two Days Before Death Not Sham Transaction
The primary issue in this estate tax refund action was whether Stumberg Ranch Partners Ltd. was formed for a bona fide business purpose, or was a sham transaction designed to avoid estate and gift taxes.
No Gift Tax Due When Partnership Was Formed Two Days Before Death
The U.S. District Court for the Western District of Texas rejected the IRS' position that gift tax was due on the formation of a family limited partnership formed two days before the decedent's death.