Case Law & Expert Testimony

Attorneys and appraisers turn to BVR to understand and challenge business valuations in court. With a wealth of resources and case law, grow your client network and conduct better legal research and due diligence.
Guides & Books
BVR Law Yearbook 2018

Business Valuation Case Law Yearbook, 2018 Edition

February 2018

The Business Valuation Case Law Yearbook, 2018 Edition is essential for business appraisers and attorneys who want to stay ahead of their peers on the most important legal issues brought up in business valuation-related cases. With in-depth analysis from BVR’s legal team, the lessons learned in this book help appraisers reach better and more defensible valuation conclusions. And, attorneys who retain appraisers as financial experts learn how their experts can help them win (or lose) in court.  Learn more >>
Business Valuation Update Yearbook 2018

Business Valuation Update Yearbook, 2018 Edition

February 2018

BVR has you covered with the Business Valuation Update Yearbook 2018. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation, and more. This critical desktop reference keeps you ahead of your peers with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s editorial team. Learn more >>
Litigation Services Handbook: The Role of the Financial Expert Sixth Edition

Litigation Services Handbook: The Role of the Financial Expert, 6th Edition

May 2017

The Litigation Services Handbook is the definitive guide for financial experts engaged in litigation services. Attorneys require financial experts now more than ever, and this book provides the guidance you need to provide a high level of service as witness and consultant. Enhance your litigation skills as you delve into the fine points of trial preparation, deposition, and testimony; project authority under examination, and hold up to tough questions under cross-examination.  Learn more >>
The Business Valuation Bench Book

The Business Valuation Bench Book

April 2017

If you are an attorney or judge navigating business valuation concepts and calculations in financial experts' reports, you'll want this practical reference guide on your bookshelf. The  Business Valuation Bench Book , gives you the guidance and tools to better assess the facts and analysis made by business valuation experts. Written by top financial experts William J. Morrison and Jay E. Fishman this must-have resource addresses fundamental business valuation concepts in an easy-to-use format. Learn more >>
Intellectual Property Valuation Case Law Compendium

Intellectual Property Valuation Case Law Compendium, Third Edition

April 2017

Confidently navigate your next IP engagement with new thought leadership in BVR's Intellectual Property Valuation Case Law Compendium, Third Edition. Ensure you have the most current analysis on how courts across the U.S. view key business valuation issues. This compendium includes in-depth analysis on nearly 200 court cases, several chapters with insight and advice from top business valuation experts, and a list of the top 20 questions to ask when completing due diligence for an IP valuation.  Learn more >>
Business Valuation Update Law Yearbook 2017

Business Valuation Case Law Yearbook, 2017 Edition

February 2017

The Business Valuation Case Law Yearbook analyzes the year’s most meaningful valuation-related issues in the major courts including marital disputes, breach of contract actions, damages, dissenting shareholder disputes, estate and gift tax cases, federal taxation, intellectual property cases, bankruptcy litigation, and more. Readers learn how debates over economic damages, goodwill, M&A-related appraisals, discounts, and Daubert challenges played out in court during the past year. Learn more >>
Business Valuation Update Yearbook, 2017 Edition

Business Valuation Update Yearbook, 2017 Edition

February 2017

BVR has you covered with the Business Valuation Update Yearbook 2017. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation including IRC Sec. 2704, DLOM, cost of capital, and more. This critical desktop reference keeps you ahead of your peers with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s editorial team. Learn more >>
Business Valuation in Divorce Case Law Compendium

BVR's Business Valuation in Divorce Case Law Compendium, Third Edition

May 2016

BVR’s new Business Valuation in Divorce Case Law Compendium, Third Edition is an indispensable tool for every divorce professional who wants to stay ahead of the game. Now updated with the most recent court cases featuring divorce cases with a business valuation component, this must-have compendium contains 340+ divorce cases which grapple with key business valuation issues. Learn more >>
Business Valuation Update Yearbook 2016

Business Valuation Yearbook 2016

February 2016

Keep up with business valuation’s most innovative approaches and techniques, new court decisions, and regulatory and professional standards updates. BVR has you covered with the Business Valuation Update Yearbook 2016. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements Learn more >>
BVR Legal & Court Case Yearbook 2016

BVR Legal and Court Case Yearbook 2016

February 2016

The BVR Legal and Court Case Yearbook 2016 is essential for business appraisers and attorneys who want to stay ahead of their peers on the most important legal issues confronting business valuation. With in-depth analysis from BVR’s legal team, the lessons learned in this book help appraisers come to better and more defensible valuation conclusions. Learn more >>
Business Valuation Update Yearbook 2015

Business Valuation Update Yearbook 2015

February 2015

BVR has you covered with the latest news in the business valuation profession! Get your Business Valuation Update Yearbook 2015 now to stay up to date with the most innovative approaches and techniques, leading conferences, new court decisions and changes in regulations and standards in the profession with on-the-ground reporting from valuation experts, thought-leaders and the BVR editorial team. Learn more >>
BVR Law Yearbook 2015

BVR Legal and Court Case Yearbook 2015

February 2015

The BVR Legal and Court Case Yearbook 2015 is essential for business valuation professionals and attorneys to stay current on the most important legal issues confronting the profession. The Yearbook covers marital disputes, breach of contract actions, damages, dissenting shareholder disputes, estate and gift tax cases, federal taxation, intellectual property cases, bankruptcy litigation, and more. Learn more >>
Business Valuation & Bankruptcy Case Law Compendium Cover

Business Valuation & Bankruptcy Compendium: Case Law & Analysis, Second Edition

November 2014

BVR’s bestselling Business Valuation & Bankruptcy: Case Law Compendium, Second Edition is updated with the most recent court cases featuring business valuation and bankruptcy. This one-of-a-kind legal resource will save you hours of research. Learn more >>
Valuation Cases From the Delaware Court of Chancery Show How to Excel

Valuation Cases From the Delaware Court of Chancery Show How to Excel (PDF)

October 2014

Valuation Cases From the Delaware Court of Chancery Show How to Excel is an important and one of a kind reference tool for your library. The court case digests and articles presented in this special report provide rigorous analysis of and insight into the court’s view of business valuation methodologies and valuation techniques. Learn more >>
Business Valuation & Daubert Challenges for Experts: The Courts Raise the Bar

Daubert Challenges: The Courts Raise the Bar (PDF)

July 2014

This special report equips practitioners with case law, sample motions, practice tips, and check lists. In the report's nearly 350 pages, financial experts and lawyers share their unique insights into what it means to face a Daubert challenge and what it takes to survive one. No expert hoping to excel in the litigation arena can afford to be without this unique practice tool. Learn more >>
Business Valuation Issues in Estate & Gift Tax: Case Law Compendium

BVR's Business Valuation Issues in Estate and Gift Tax: Case Law Compendium

March 2012

BVR's Business Valuation Issues in Estate and Gift Tax: Case Law Compendium contains 200+ court cases abstracts and full text opinions of cases involving tax disputes over estate and gift valuations dating back to 1993. The field of gift and estate tax law has changed rapidly in the past 10-15 years with a number of cases that speak directly to the business valuation profession. Learn more >>
The Lawyer's Business Valuation Handbook: Understanding Financial Statements, Appraisal Reports, and Expert Testimony

The Lawyer's Business Valuation Handbook, Second Edition

July 2010

This book is a comprehensive, easy-to-use, authoritative reference on the merits of business valuation positions, and assists the legal profession in evaluating the quality and comprehensiveness of evidence as well as qualifications of experts.  Learn more >>
Training
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Excel for Valuation: Beginner to Advanced (eLearning Course)

Excel for Valuation: Beginner to Advanced (eLearning course)

Whether you're new to the field or a veteran business valuation practitioner, there is no tool more critical than Excel.  BVR's new eLearning course, "Excel for Valuation: Beginner to Advanced," will catapult your Excel knowledge and skills so you can work as efficiently as possible with spreadsheets, formulas and functions. You can customize the course to match your skill level; start with the very basics or jump right into more complex areas. The eLearning combination of video, notes, take-away templates, quizzes, and exercises ensure you will remain thoroughly engaged for the duration of the course.  Learn more >>
IVSC-Product-Image-v2

International Business Valuation Standards and Ethics (eLearning course)

Valuation is a global profession, and for many that means complying with the new 2017 International Valuation Standards and Code of Ethical Principles. This comprehensive eLearning course delivers what you need to know to demonstrate global valuation competency and understand the significant changes to the standards. See practical and relevant examples by working through an actual case study that follows all of the logical steps of a valuation engagement. Hold yourself to a higher  global standard and be prepared to venture wherever your next valuation assignment takes you. Learn more >>
Monte Carlo: Applications, Examples and Best Practices for Valuation

Monte Carlo: Applications, Examples and Best Practices for Valuation (eLearning course)

As complexity and uncertainty continue to increase, business valuation experts must up their game to master the challenges that accompany today's engagements. Rise to – and soar beyond – the occasion using Monte Carlo simulations, an indispensable method for advanced valuation scenarios. This eLearning course, "Monte Carlo: Applications, Examples and Best Practices for Valuation" distills the best instruction and content on the topic. Learn more >>
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News & Research
BVU Cover Page

Business Valuation Update

The Business Valuation Update (BVU), a monthly newsletter with searchable online access, includes new thinking from leading professionals, detailed reports from valuation conferences, analysis of new business valuation approaches, thorough analysis of “landmark” legal cases in key business valuation issues, regulatory and standards updates, and much more. Learn more >>
BVLaw Screen Shot

BVLaw

Attorneys and appraisers alike turn to the exclusive BVLaw collection of 3,900+ cases concerning business valuation issues including economic damages, lost profits, estate and gift tax, divorce, shareholder repression, partnership dissolution, securities litigation, and more. Learn more >>
Blog Posts
13 / July 2018

Valuing goodwill in divorce: State-by-state breakdown of enterprise & professional goodwill jurisprudence

Appraisers working on divorce cases know that goodwill is a fundamental concept they have to master. What makes it challenging is that divorce is a state matter and that different states adhere to different rules as to how to treat goodwill. BVR is excited to offer legal and valuation professionals a handy reference guide that includes a state-by-state breakdown of goodwill jurisprudence Read more >>
Posted in: Business Valuation Law News 0 Comments
Categories: goodwill marital dissolution/divorce
Tags: goodwill in divorce goodwill jurisprudence
13 / June 2018

Can a nonprofessional business have personal goodwill? Arkansas court explains

Arkansas is one of the many states that differentiate between enterprise goodwill and personal goodwill. The former is marital property and divisible at divorce; the latter is not. A question that has come up in recent years is whether the owner of a nonprofessional business can claim personal goodwill whose value is excludable from the marital estate. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden 0 Comments
Categories: goodwill
Tags: Brave v. Brave divisible enterprise goodwill marital dissolution marital estate marital property nonprofessional business personal goodwill professional practice
06 / March 2018

Michigan court explains treatment of S corp’s retained earnings in divorce

The overarching issue in a recent Michigan divorce case was appreciation. Did the nonowner spouse (wife) have a right to a portion of the increase in value of her husband’s separate property, an S corporation? A related issue, and one that posed a question of first impression in Michigan, was how to treat the company’s retained earnings. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden 0 Comments
Categories: marital dissolution/divorce
Tags: appreciation analysis control federal taxation inclusion marital estate presumption retained earnings S corp separate property
02 / February 2018

Lost profits case awaiting Supreme Court decision

The United States Supreme Court has agreed to review a patent infringement case on the scope of damages. The issue is whether a patent holder may obtain lost profits for actions that occurred outside the United States, where the patentee has proven a domestic act of infringement. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden 0 Comments
Categories: economic damages & lost profits
Tags: components extraterritoriality Federal Circuit ION Geophysical Corp. lost profits patent damages litigation patent infringement reasonable royalty Schlumberger surveying technique Western Geco
11 / December 2017

Don’t assume causation, AICPA panel warns damages experts

Causation presents one of the most vexing problems for damages experts. But ignoring causation and simply working off the assumption that it exists may end up being the biggest problem for an expert. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden 0 Comments
Categories: economic damages & lost profits
Tags: Acadia Healthcare assumption business tort but for causation Christian Tregillis (Hemming Morse) economic damages & lost profits expert testimony Horizon Health substantial factor
08 / November 2017

In unusual business tort case, court exhibits flexibility in terms of calculating damages

The 8th Circuit recently upheld a sizable damages award in an unusual business tort case litigated under Nebraska law. One noteworthy aspect in terms of determining economic damages was that the court allowed expert testimony regarding the loss of value to the plaintiff even though the plaintiff did not fail completely upon the wrongdoing. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden 0 Comments
Categories: economic damages & lost profits
Tags: breach of duty of loyalty competing conspiracy economic damages & lost profits employment contract expert testimony freight logistics brokerage loss of business loss of value lost profits measure of damages noncompete agreement preliminary injunction tortious interference with business relations
23 / October 2017

Federal Circuit drills down into Panduit, apportionment, and lost profits

The Federal Circuit recently examined a paramount damages issue that comes up in patent cases: whether, in terms of calculating lost profits, the patent holder’s ability to meet the Panduit factors makes a separate apportionment analysis unnecessary. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden 0 Comments
Categories: economic damages & lost profits
Tags: apportionment but for causation emulator infringement lawsuit Intel lost profits Mentor Graphics panduit patent damages litigation reasonable royalty Synopsys
01 / September 2017

NJ court’s goodwill ruling comes in for harsh criticism from appellate panel

The flashpoint in a protracted New Jersey divorce proceeding was the valuation of the owner spouse's equity partner interest in a large law firm. A critical issue was whether the value of the interest should include an additional amount stemming from the firm's enterprise goodwill. The trial court's decision elicited stinging criticism from the appellate court. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden 0 Comments
Categories: goodwill
Tags: asset division divorce valuation enterprise goodwill equitable distribution equity partner law firm
16 / August 2017

WA court’s goodwill analysis looks a lot like appreciation analysis

A recent Washington state divorce case included a noteworthy discussion of goodwill where the owner spouse’s business arguably was separate property. Divorce experts will notice that the court’s goodwill analysis has much in common with an appreciation analysis. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden 0 Comments
Categories: goodwill
Tags: community labor community property divorce valuation goodwill professional goodwill separate property toil
22 / May 2017

Active-passive categorization skews appreciation analysis, court finds

Valuators may think they know all there’s to know about quantifying the appreciation of nonmarital property by using the active versus passive framework. Think again. A recent Florida divorce case illustrates that the premature categorization of assets may lead to an improper valuation. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden 0 Comments
Categories: marital dissolution/divorce
Tags: active appreciation boat dealership marital labor market forces non marital property passive separate property