| 1 | 5/24/2007 | BVLaw |
In re Marriage of Yvonne B. Steinberg v. Richard C.W. Steinberg
The Illinois Court of Appeals considered whether the increase in accounts receivable and bank account of a non-marital medical practice was subject to reimbursement to the marital estate. It rejected the husband's arguments that the assets could not be r...
Court of Appeals Illinois
Full Text of Court Cases (5,088 words)
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| 2 | 5/9/2007 | BVLaw |
Heilig Meyers Co. v. Internal Revenue Service
Taxpayer’s fair market valuation of account receivables must "clearly reflect income" under accounting requirements of IRC §446(b).
United States Court of Appeals 4th Circuit US, Action: Bankruptcy
Full Text of Court Cases (7,575 words)
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| 3 | 7/26/1996 | BVLaw |
Dorsey v. Contemporary Obstetrics
At issue is whether corporate goodwill should have been considered in the valuation of the plaintiff's shares of stock in the defendant company.
Court of Appeals Ohio US, Action: Buy/Sell Agreement
Full Text of Court Cases (4,515 words)
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| 4 | 1/21/2005 | BVLaw |
Schneider v. Schneider
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Supreme Court Illinois US, Action: Marital Dissolution
Full Text of Court Cases (6,707 words)
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| 5 | 5/11/2005 | BVLaw |
Santa Monica Pictures, LLC v. CIR
The Tax Court valued a film library consisting of B grade films in connection with an economic substance analysis of a partnership transaction that resulted in substantial capital losses to the taxpayer. The library was valued using a discounted cash flow...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (78,095 words)
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| 6 | 10/6/2004 | BVUpdate |
The Arkansas Court of Appeals affirmed the characterization and amended the valuation of a neurosurgeon’s accounts receivable generated by a clinic in which he did not have an ownership interest. It affirmed the characterization of the asset because the h...
, Action: Marital Dissolution
Legal and Court Case Update (453 words)
Business Valuation Update
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| 6 | 10/6/2004 | BVLaw |
Clinic’s Historical Treatment of Departing Doctors Used to Value Accounts Receivable
The Arkansas Court of Appeals affirmed the characterization and amended the valuation of a neurosurgeon’s accounts receivable generated by a clinic in which he did not have an ownership interest. It affirmed the characterization of the asset because the h...
Court Case Digests (453 words)
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| 8 | 6/28/2005 | BVLaw |
Personal goodwill excluded, accounts receivable included in professional practice in Illinois marital dissolution case
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Supreme Court
Court Case Digests (664 words)
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| 8 | 6/28/2005 | BVUpdate |
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Supreme Court Illinois US, Action: Marital Dissolution
Legal and Court Case Update (664 words)
Business Valuation Update, June 2005
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| 10 | 8/4/2000 | BVLaw |
Godley v. Commissioner
At issue in the equitable distribution litigation was the value of Fred Jr.'s 50-percent general partnership interest in the partnerships.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (10,804 words)
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| 11 | 10/6/2004 | BVLaw |
Arthur Johnson, M.D. v. Renita Cotton-Johnson, M.D.
The Arkansas Court of Appeals affirmed the characterization and amended the valuation of a neurosurgeon’s accounts receivable generated by a clinic in which he did not have an ownership interest. It affirmed the characterization of the asset because the h...
Court of Appeals Arkansas US, Action: Marital Dissolution
Full Text of Court Cases (5,253 words)
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| 12 | 4/20/2009 | BVLaw |
Gremillion v. Nashville Gastrointestional
Court and expert witnesses debate meaning of "book value" of medical practice in buy-sell provision, and whether or not the term is net of liabilities.
Court of Appeals Tennessee US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases (7,003 words)
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| 13 | 6/26/2003 | BVLaw |
Linda L. Jacobs v. Norman M. Jacobs
The Ohio Court of Appeals, Fourth District, reversed the valuation of a 20 percent interest in a radiology practice. The practice was valued solely by reference to its accounts receivable because it had no tangible assets. The appellate court determined t...
Court of Appeals Ohio US, Action: Marital Dissolution
Full Text of Court Cases (7,439 words)
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| 14 | 11/28/2008 | BVUpdate |
Like many aspects of valuation, valuing medical accounts receivable is as much an art as it is a science. Many small businesses and virtually all professional practices use the cash method of accounting. Under this method, accounts receivable are not ref...
Mark O Dietrich
Guest Article (2,762 words)
Business Valuation Update, November 2008
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| 14 | 1/27/2000 | BVLaw |
Value of Medical Practice Includes Goodwill and Accounts Receivable
The Supreme Court of Mississippi reversed a trial court's decision which valued a doctor's 50-percent interest in a medical practice for buyout in this dissolution matter. The lower court accepted a valuation using both the asset and capitalized excess e...
Court Case Digests (566 words)
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| 14 | 1/27/2000 | BVUpdate |
The Supreme Court of Mississippi reversed a trial court's decision which valued a doctor's 50-percent interest in a medical practice for buyout in this dissolution matter. The lower court accepted a valuation using both the asset and capitalized excess e...
, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Legal and Court Case Update (566 words)
Business Valuation Update
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| 17 | 4/10/1997 | BVLaw |
Farley v. Klaus, Smith & Ressling
At issue is whether a partnership agreement is ambiguous, if it requires a cash basis method of accounting and entitles an expelled partner to the "book value" of the partnership interest as determined by a complete inventory and accounting.
Court of Appeals Texas US, Action: Buy/Sell Agreement
Full Text of Court Cases (3,578 words)
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| 18 | 9/30/1998 | BVLaw |
Increase in Nonmarital Accounts Receivable Subject to Reimbursement
The Illinois Court of Appeals considered whether the increase in accounts receivable and bank account of a non-marital medical practice was subject to reimbursement to the marital estate. It rejected the husband's arguments that the assets could not be r...
Court Case Digests (422 words)
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| 18 | 9/30/1998 | BVUpdate |
The Illinois Court of Appeals considered whether the increase in accounts receivable and bank account of a non-marital medical practice was subject to reimbursement to the marital estate. It rejected the husband's arguments that the assets could not be r...
, Action: Marital Dissolution
Legal and Court Case Update (422 words)
Business Valuation Update
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| 20 | 3/28/1996 | BVLaw |
Skrabak v. Skrabak
At issue is whether the trial court erred in allowing appellee's expert to utilize the "excess earnings" method to determine the value of appellant's business and in its determination of the value of institutional goodwill of the business.
Court of Special Appeals Maryland US, Action: Marital Dissolution
Full Text of Court Cases (7,834 words)
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