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...
We have posted in the past on the status of artificial intelligence (AI). We will likely do so from time to time in the future. Frankly, the activities in AI are moving so fast and so wide that it...
by Brett Goodyer Most accountants and small business operators have a pretty well tuned bullshit detector. You can smell a snake oil peddler from 20 paces. We all receive 50 emails and 10 calls a day at a minimum...
Changes to Rule 702 of the Federal Rules of Evidence as they relate to testimony by expert witnesses have been now adopted by the U.S. Supreme Court and will go into effect on Dec. 1, 2023. It remains to...
Although they don’t officially go into effect until December 1, expert witnesses are already feeling the effects of the changes designed to strengthen Rule 702, which is the federal rule of evidence regarding testifying experts. Last year, we noted...
A newly released book on valuation has hit the market. I know you are probably thinking, “Not another technical tome of 1,000 pages or more telling me how to develop the perfect valuation!” Well that is not what this...