Griggs v. Griggs, 2023 Vt. Unpub. LEXIS 18; 2023 WL 2473542 A new case from the Supreme Court of Vermont affirms a trial court decision that allows the valuator of a business that received PPP loan proceeds to include...
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Estate of Cecil v. Commissioner, T.C. Memo 2023-24; 2023 Tax Ct. Memo LEXIS 24 The Tax Court recently allowed tax affecting for a pass-through entity in the case of Estate of Cecil v. Commissioner. As has been common in...
Continuing along with the artificial intelligence (AI) theme, here are a couple of observations about ChatGPT. I talked about it in a recent blog entry. As I pointed out in that post, ChatGPT is intended to make “content creation faster, easier,...
<p>Artificial intelligence (AI) is in the news almost every day. While still in its infancy, it is growing in awareness and use in giant leaps. The most recent example comes from Alexis Leondis, an opinion columnist for Bloomberg. Leondis...
Business valuation professionals are all familiar with the business valuation body of knowledge. All of the major BV credentialing organizations adhere to the body of knowledge and generally test new potential credentialed members on it. But I want to...
As has been reported, Kroger, in October 2022, announced that it would buy its smaller competitor, Albertsons, for $24.6 billion. The combined companies would own about 5,000 stores, making it the dominant corporate chain in the country. The deal...
If you talk to my kids or my wife, you will find that I have many times told them that I was born 100 years too early. For my entire life, I have been regularly astounded at the advances...
For years, I have contended that there are three types of goodwill: entity goodwill, transferrable personal goodwill, and “pure” (nontransferrable) personal goodwill. Here is what I use to describe this in webinars and presentations: 1 The Wisconsin Supreme Court...
In late 2021, we reported on an Arizona case (Larchick v. Pollock, 2021 Ariz. App. Unpub. LEXIS 895; 2021 WL 3929954) that the appellate court remanded to determine whether a calculation of value should be allowed as evidence. In that case, the...