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RankDateProductResults
111/7/2003BVLaw
In the Matter of Colorado Interstate Gas Company
At issue is the capitalization rate, the inclusion of certain intangibles and the method for allocation (original cost vs. net book or rate base).
Supreme Court Kansas US, Action: State Taxation (incl. Ad Valorem)
Full Text of Court Cases  (11,608 words)
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24/6/2001BVResearch
Family Limited Partnerships (Houren)
FAMILY LIMITED PARTNERSHIPS by Jay Houren I. INTRODUCTION The goal of creating a family limited partnership is to allow for ease of administration and centralization of control of vari...
Jay Houren
Articles  (43,180 words)
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33/17/2010BVWire
In "The Importance of Asset Allocation," well-known researcher Roger G. Ibbotson, founder of Ibbotson Associates (and current CIO of Zebra Capital and Yale business school professor) disputes the widely held notion that asset allocation policy explains more than 90% of performance. In the article...
Issue #90-3 - Free Content
310/28/2003BVUpdate
This article raises several interesting questions, each related to the allocation process of an acquired entity.
Data and Publications Update  (83 words)
Business Valuation Update, October 2003
510/1/2007BVResearch
A Guide to Reviewing Purchase Price Allocations
Reviewing a purchase price allocation report can be a daunting task if you don't do it for a living - especially if you aren't familiar with the rules and standards governing the allocation process and the valuation methods used to determine the fair valu...
Mercer Capital’s Value Matters  (1,330 words)
63/15/2002BVLaw
Belleville Toyota, Inc. v. Toyota Motor Sales, U.S.A., Inc.
The Illinois Supreme Court affirmed a damage award for violation of the Motor Vehicle Franchise Act. On appeal, Toyota argued that the lost profits calculations were speculative, because eight different potential damage awards were submitted by the jury...
Supreme Court Illinois US, Action: Contract
Full Text of Court Cases  (15,208 words)
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78/20/1999BVLaw
Pan Asia Venture Capital Corp. v. Hearst Corp., et al.
The California Court of Appeals, First District, Division Four considered two approaches - the revenue allocation approach and the physical allocation approach - for calculating the cost of newspaper advertising space in this Unfair Trade Practices Act ma...
Court of Appeals California US, Action: Intellectual Property
Full Text of Court Cases  (10,292 words)
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81/25/2011BVWire
According to a recent Duff & Phelps article, "Maximizing Value through the Integration of Transfer Pricing and Purchase Price Allocation," valuation practitioners in a business combination scenario should be aware of the hazards of preparing separate analyses - one that deter­mines the fair value...
Issue #100-4 - Free Content
95/28/2010BVUpdate
In a recent BVU article, Walling and Moore noted some of the problems that emerge when valuation professionals apply Black-Scholes option pricing models (OPM) to allocate value to multiple classes of equity securities.
Bruce C. Pollock, Ronald H. Schmidt
Guest Article  (2,274 words)
Business Valuation Update, May 2010
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107/1/2002BVResearch
Purchase Price Allocation: Why Now?
Statement of Financial Accounting Standards No. 141, Business Combinations ("SFAS 141"), drew a sharp distinction between goodwill and other intangible assets acquired in a transaction. As a result, the allocation of the purchase price to the various asse...
Mercer Capital’s Value Matters  (939 words)
1112/13/2006BVLaw
Becker v. Commissioner of Internal Revenue
Tax Court declines to allocate a portion of stock purchase to a non-compete, when documents unambiguously allocate the entire price to the stock.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (7,546 words)
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113/15/2002BVUpdate
The Illinois Supreme Court affirmed a damage award for violation of the Motor Vehicle Franchise Act. On appeal, Toyota argued that the lost profits calculations were speculative, because eight different potential damage awards were submitted by the jury...
, Action: Damages (incl. Lost Profits)
Legal and Court Case Update  (1,043 words)
Business Valuation Update
111/29/1997BVLaw
International Multifoods v. Commissioner
At issue is the whether the amounts allocated to goodwill and a covenant not to compete with this business sale constitute U.S. source income or foreign source income for the purpose of allowing a foreign tax credit carryback.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (8,622 words)
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1412/30/1998BVLaw
DHL Corporation and Subsidiaries v. Commissioner of Internal Revenue
At issue are deficiencies in income tax for petitioner.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (40,041 words)
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158/1/2005BVResearch
Valuation and Accounting for Purchased Goodwill
The accounting treatment of purchased goodwill changed in June 2001 due to two accounting pronouncements of the Financial Accounting Standards Board (FASB). Specifically, Statement of Financial Accounting Standards (SFAS) No. 141 Business Combinations a...
Robert Reilly, Robert Schweihs
Willamette Insights  (6,141 words)
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1610/28/2010BVUpdate
The identification and valuation of intangibles can be especially challenging in a valuation involving transfers of a location-dependent business. The importance of intangibles value can surface where a location-dependent special-purpose business changes...
Guest Article  (2,569 words)
Business Valuation Update, October 2010
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163/28/2007BVUpdate
The Multiattribute Utility Model (MUM) is an allocation model for distinguishing enterprise goodwill from personal goodwill in divorce cases, in those jurisdictions that require the distinction between the two components.1 MUM first divides certain attri...
David Wood
Guest Article  (2,417 words)
Business Valuation Update, March 2007
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185/28/2003BVUpdate
The parties to the sale of a beer distributorship allocated $1 million to the covenant not to compete and assigned no value to the company's intangible assets. The IRS challenged the allocat...
United States Court of Appeals 8th Circuit US, Action: Federal Taxation
Legal and Court Case Update  (708 words)
Business Valuation Update, May 2003
192/28/2007BVUpdate
Tax Court declines to allocate a portion of stock purchase to a non-compete, when documents unambiguously allocate the entire price to the stock.
United States Tax Court US, Action: Federal Taxation
Legal and Court Case Update  (714 words)
Business Valuation Update, February 2007
198/20/1999BVUpdate
The California Court of Appeals, First District, Division Four considered two approaches - the revenue allocation approach and the physical allocation approach - for calculating the cost of newspaper advertising space in this Unfair Trade Practices Act ma...
, Action: Antitrust
Legal and Court Case Update  (536 words)
Business Valuation Update
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