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Marital Court Denies Discounts Based on Shareholder Fair Value Standard

The issues raised in this marital dissolution case were (1) whether the trial court erred in valuing husband's interest in Union County Florist Supplies, Inc . (Florist), the family florist ...

Caracci v. Commissioner (I)

The issue was whether the value of the Sta-Home Health Agency, Inc. (SHHA) and related entities transferred into S corporations exceeded the consideration paid.

Section 2000 fair value assumes a hypothetical seller's covenant not to compete

Facts This was a voluntary corporate dissolution proceeding. Bradley Mart and Leland Severson were each directors and 50% shareholders of Bay World Trading Ltd , a California corporation engaged in ...

Valuing your assets

Valuation: What Assets Are Really Worth , Alfred M. King , John Wiley & Sons, Inc. Available from Business Valuation Resources, 7412 S.W. Beaverton-Hillsdale Hwy, Suite 106, (888) BUS-VALU [287-82 ...

Brown v. Brown

Issues were value husband's interest in the family florist business, whether stock should be discounted for minority interest or marketability, and whether stock was a gift.

Mart v. Severson

In voluntary corporate dissolution proceeding, Severson exercised his right under Cal. Corp. Code section 2000 to purchase Mart's shares at their fair value to avoid dissolution.

Actual Non-Compete Agreement Not Relevant to Fair Value Determination

The California Court of Appeals, District 1, reversed the lower court’s determination of fair value in this voluntary dissolution proceeding. The lower court declined to find, as determined by the panel of the appraisers, the fair value was the going con ...

Sodaro v. Sodaro

One issue on appeal was whether the trial court double counted income from the husband's psychiatry practice that was also equitably distributed as marital property.

New York Court Finds Excess Earnings Double Counted

In this marital dissolution case, the husband, a psychiatrist with a successful private practice, appealed the judgment of the trial court ordering him to pay monthly spousal maintenance pay ...

Torres v. Schripps, Inc.

At issue is the value and date of valuation of the shares of stock of Schripps, a closely held corporation.

Fair value determination remanded due to lack of evidence

In this dispute over the valuation of closely held corporation stock, the appellate court reversed and remanded the trial court's valuation of the corporation. Dan Marcus incorporated Schri ...

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.

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