Moore v. Moore
Issue is whether trial court erred in relying on expert valuation of zero based on fact that company only had one customer and business depended on husband's relationship with customer.
Singley v. Singley (III)
Court amends opinion in response to amicus curiae brief, but refuses to distinguish between personal and enterprise goodwill where evidence does not.
Williams v. Williams
The issue in this marital dissolution was the fair market value of husbands medical clinic and surgery center. Goodwill was the major point of disagreement between the experts.
Valuing therapist sole proprietorship
Please comment on the appropriate method to use in valuing a physical therapists practice organized as a sole proprietorship in a divorce proceeding. The wife deliberately ceases doing busin ...
Nontransferable Personal Goodwill Excluded From Value
The issue in this case was whether the trial judge erred in valuing of the husband's business. The husband operated his own telecommunications business, Champion Resources. The wife had wo ...
Champion v. Champion
The issue in this case was whether the trial judge erred in valuing of the husband's business.
What is going concern value?
I would be very interested in your comments about the following statement: "The value of the going concern refers to the total value of the property, including both the real property and ...
No review of personal goodwill issue due to no evidence at trial
Wife requested of review of a decree of marital dissolution with respect to the valuation of her one-third interest in a company.
Double compensation for goodwill factor reversed
A decree for a dissolution of marriage was entered by the trial court. The wife appealed various financial aspects of the judgment, including the valuation of the parties' vending business.
Houchens v. Boschert
Issues were whether trial court abused its discretion when it valued wife's interest in company, accepting husband's expert and by failing to exclude her personal goodwill.
Personal Goodwill and Operating Agreement Considered
The Indiana Court of Appeals affirmed the valuation of a wife’s one-third interest in a limited liability company holding a steel treating company.
Distinguishing and measuring personal goodwill in a litigation setting Part 2 of 2 parts
We have published this article on personal goodwill in two parts. The first part of the article, printed in the July 2001 BVU, gave a background on recent court cases that involved and distinguished b ...
Distinguishing and measuring personal goodwill in a litigation setting
PART I Personal goodwill has burst onto the valuation scene over the past couple of years. It is not a new concept but one that seems to have "caught on" recently in many arenas. The most visible ...
Inadequate findings of fact cause remand
In your article "Must distinguish between personal and enterprise goodwill" addressing the case of Frazier v. Frazier (in the February 2001 issue), you pointed out that the Appellate Court ...
Hough v. Hough
The wife appealed various financial aspects of the judgment, including the valuation of the parties' vending business.
Must Distinguish Between Enterprise and Personal Goodwill in Rhode Island Sole Proprietorship Valuation
An issue appealed from the Moretti marital asset distribution concerned the goodwill component of the husband's landscaping business, Tangleridge Landscaping Inc.
Must distinguish between personal and enterprise goodwill
Mark Frazier and Sandra Frazier divorced on Feb. 24, 2000, and Mark appealed the marital property division to the Court of Appeals of Indiana.
Moretti v. Moretti
Court finds that enterprise goodwill is marital, personal goodwill is not.
Frazier v. Frazier
At issue is the valuation of the couple's furniture business.
Conner v. Conner
At issue is the valuation of husband's radiology business.
Valuation must distinguish between enterprise and personal goodwill
Two issues arose in this marital dissolution relating to the husband's radiology practice, Associated Imaging, Inc.
Yoon v. Yoon
At issue is the goodwill value of husband's medical practice.
ASA conference offers valuable insights, part 1 of 2
Charlie Elliott of Howard Barker Frazier & Elliott chaired the business valuation portion of the American Society of Appraisers Annual International Conference held in Houston June 23-25. There wa ...
Grossnickle v. Grossnickle
Issue is the value of the parties' ranch.
Appellate court upholds no CPA practice goodwill
Wife's expert, Patricia Piteo of Cohen & Co., valued husband's 80% partnership interest in Flauto and Kitelinger, CPAs, at $214,700 by considering assets such as accounts receivable, unbilled work in progress, and goodwill.