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A New Twist on Personal Goodwill in Divorce Cases

A New Twist on Personal Goodwill in Divorce Cases

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations

A question presented in a Wisconsin case could have a far-reaching impact on divorce valuation; should salable (transferrable) personal goodwill remain in the marital estate in a divorce? The Supreme Court of Wisconsin upheld both its lower and appellate courts in...
Business Debt Renders Expert’s Lack of BV Credentials Inconsequential

Business Debt Renders Expert’s Lack of BV Credentials Inconsequential

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations

Sternat v. Sternat, 2015 Wisc. App. LEXIS 776 (Oct. 28, 2015) A recent divorce case featured a noteworthy challenge to the prevailing testimony of the wife’s expert. The husband claimed the opinion of the wife’s expert was unreliable because the expert had fewer...
Tax Court Explains Valuation Method Behind Solvency Ruling

Tax Court Explains Valuation Method Behind Solvency Ruling

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

Kardash v. Comm’r, 2015 Tax Ct. Memo LEXIS 198 (Oct. 6, 2015) (Kardash II) The Tax Court amended its prior ruling on transferee liability by determining that the taxpayer company was solvent a year longer than the court originally had found. In so doing, the court...
Destruction of Financial Evidence in Damages Case

Destruction of Financial Evidence in Damages Case

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

Bruno v. Bozzuto’s, Inc., 2015 U.S. Dist. LEXIS 156339 (Nov. 19, 2015)  What goes around comes around. In a contract action, finance professionals made one bad decision after another, until the case collapsed under a Daubert challenge. ‘Most infamous plot twist’ A...
Employ Joint Tax Liability for Leased Employees

Employ Joint Tax Liability for Leased Employees

by Royer Advisors | Dec 11, 2024 | Business Plans, Court Rulings, IRS Regulation

In order to save money on benefits such as health and life insurance, as well as administrative costs, a company can use workers provided through an employee leasing company or professional employer organization (PEO). Here’s How it Works An employee leasing...
State Tax Court Trips Over Its Own EO Analysis

State Tax Court Trips Over Its Own EO Analysis

by Royer Advisors | Dec 11, 2024 | Court Rulings, Tax Planning, Valuations

Guardian Energy, LLC v. County of Waseca, 2015 Minn. LEXIS 437 (Aug. 12, 2015) Quantifying external obsolescence (EO) poses a challenge even for experienced appraisers. No wonder the Minnesota tax court recently got into trouble when it rejected the analyses of the...
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Recent Posts

  • Massachusetts Appellate Court Finds Double and Maybe Triple Dipping and Reverses and Remands
  • Iowa Appellate Court Affirms Date of Value and Value of Farming Operation in Shareholder Oppression Suit
  • New York Appellate Court Affirms Award of 20% of Appreciation of Business During Marriage to Wife and Awards Maintenance to Wife
  • Expert’s Testimony Is Excluded as to Solvency—Adjustments to the Balance Sheet of Debtor Were Inappropriate
  • North Carolina Court of Appeals Affirms Trial Court as to Inclusion of Personal Goodwill

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