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...
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...
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...
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...
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...
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...