Editor’s note: John Barrett, CPA/ABV, was a testifying expert for the wife in this case and presented the fair market value of a 2% interest in the husband’s medical practice. John is a very experienced and competent valuation professional....
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Rodriguez v. Hosp. San Cristobal, Inc., 2024 U.S. App. LEXIS 1301, 91 F.4th 59; 2024 WL 207717 Much has been said during the run-up to the implementation of the changes in Rule 702 designed to “clarify” rather than to change...
A recent California appeal of a divorce case demonstrated a proper way of managing a situation where the valuation analyst has received insufficient information to allow for a conclusion of value as to an asset or assets. In the...
The rule changes to FRE 702, which we have covered previously,1 went into effect on Dec. 1, 2023. As expected, case opinions are already noting the new rule and how it impacts a particular case. In this post, we...
Judges and valuation professionals seem to be missing the boat on the proper application of the capitalized cash flow (CCF) method under the income approach. The method depends on the present value of the future cash flows of the...
The Biden administration has indicated that it is preparing to seize some patents from Big Pharma. An opinion piece in the Dec. 11, 2023, Wall Street Journal1 notes that the Biden administration is rewriting laws to allow it to take...
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Hoensheid v. Comm’r (In re Estate of Hoensheid), T.C. Memo 2023-34; 2023 Tax Ct. Memo LEXIS 33 In a recent Tax Court case,1 the court backed the IRS when it issued a deficiency notice alleging anticipatory income and capital...
Well here we go again. Another court accepts a calculation of value in a litigation, and this time it has a problematic twist to it! he case is B.M. v. R.C., 2023 Alas. LEXIS 102 (Oct. 11, 2023). The Supreme Court...
So what do interest rates have to do with it? With what, you say? As business valuators, we know well that interest rates can impact the value of a business in a number of ways. The first and most...