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Quality of IP drives value of IP

Gary Raiczyk v. Ocean County Veterinary Hospital, et al.

The U.S. Court of Appeals affirmed the decision denying reformation of closing documents prepared and signed in connection with the sale of shares in a veterinary hospital.

Valuing sports franchise intangible assets

How to Value Professional Sports Franchise Intangible Assets , Eric A. Thornton , Insights , Special Issue 2002, pp. 9-17, Willamette Management Associates, www.willamette.com . The Internal Re ...

PricewaterhouseCoopers valuation practice makes seamless transition to new unit of Standard & Poors

The recent acquisition of PricewaterhouseCoopers' (PwC) U.S. Corporate Value Consulting practice by the Standard & Poors division of McGraw-Hill (S&P) was the largest acquisition of a valuatio ...

M.I.C. Ltd. v Commissioner

The Tax Court determined that none of the price paid for the city’s threatened condemnation of property operated as a multipurpose adult entertainment complex was attributable to goodwill or going-concern value. In so doing, the Tax Court made its own determination of the fair market value of the real estate.

Tax Court Determines That Gain on Sale of Property to the City Is All Related to the Property and Therefore Is Deferred Under IRC Sec. 1033

The Tax Court determined that none of the price paid for the city’s threatened condemnation of property operated as a multipurpose adult entertainment complex was attributable to goodwill or going-concern value. In so doing, the Tax Court made its own determination of the fair market value of the real estate.

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