Divorce Court Values Speech Pathology Practice as Enterprise
Tennessee case summary on property division and business valuation in divorce. Angela Michelle Cela v. Sokol Cela The husband and wife in this Montgomery County, Tennessee, case were married in 2002 and had a son and daughter. The husband was in the military from 1997 until 2018, after which he retired and became a commercial […]
Read More»Understand the Discount Rate Used in a Business Valuation
- At April 24, 2021
- By Miles Mason
- In Business Valuation
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A guest blog from Mercer Capital’s Karolina Calhoun, CPA/ABV/CFF and David W. R. Harkins, CFA. View their contact information below. Reprinted by permission. Understand the Discount Rate Used in a Business Valuation What Comprises the Discount Rate and What’s a Reasonable Range? by Karolina Calhoun, CPA/ABV/CFF and David W. R. Harkins, CFA The discount rate […]
Read More»How a financial forensic expert witness can help win divorce settlement negotiations
Using a Financial Expert Witness in Divorce. How Financial Advisors Can Assist During Divorce. Why Involve a Financial Expert Witness in Divorce Mediations. Thank you Melissa Gragg, for inviting me back on your vlog and podcast. Melissa is a nationally recognized valuation expert witness for people getting divorced in Missouri and Illinois and who may […]
Read More»Dealing with Competing Vastly Different Divorce Business Valuations
- At April 07, 2021
- By Miles Mason
- In Business Valuation
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Advice from a divorce lawyer dealing with two competing and vastly different business valuations; strategies for deposition and trial. Thank you Melissa Gragg, for inviting me back on your vlog and podcast. Melissa is a nationally recognized valuation expert witness for people getting divorced in Missouri and Illinois and who may also own a business. […]
Read More»Getting the Tax Returns You Need for Divorce
Advice to Family Lawyers in Divorce: where to find tax returns, what are “attachments” and “schedules”, where tax returns are located, and what specifically to ask for. Thank you Melissa Gragg, for inviting me back on your vlog and podcast. Melissa is a nationally recognized valuation expert witness for people getting divorced in Missouri and […]
Read More»Testifying Experts vs. Consulting Experts in Divorce Cases
Expert Witness Disclosure Rules: Consulting vs. Testifying Experts. Working with Testifying Experts and Consulting Experts. What is the difference between an expert consultant and an expert witness? For more discussion, see Consulting vs. Testifying Expert Witnesses: Why it Matters (A Lot). Thank you Melissa Gragg, for inviting me back on your vlog and podcast. Melissa […]
Read More»Valuing Your Business for Divorce Is Part Art, Part Science
Why Valuing Your Business Is More Art Than Science. Business Valuation for Divorce: Art or Science? Thank you Melissa Gragg, for inviting me back on your vlog and podcast. Melissa is a nationally recognized valuation expert witness for people getting divorced in Missouri and Illinois and who may also own a business. For a more […]
Read More»Divorce Court Lacks Jurisdiction to Determine Property Interest of LLC which is Not Party to Case
Tennessee case summary on property division and business valuation in divorce. Thomas John Pitera v. Samantha Pitera The husband and wife in this Blount County, Tennessee, were married in 1998 when the husband was in the Marine Corps and the wife was employed on base. Starting in 2005, the husband was employed as a contractor […]
Read More»Enterprise Goodwill of Dental Practice is Separate When Intertwined with Professional Goodwill
Lunn v. Lunn, No. E2014-00865-COA-R3-CV (Tenn. Ct. App. June 29, 2015). The professional goodwill of a one-person professional practice is the professional’s separate property, and this rule was discussed in the Lunn case. Andrew Lunn, DDS, brought a divorce action against his wife Carole in 2011. They were married in 1995 and had three children, […]
Read More»Lawyer’s Assets May Be Marital Property But Professional Goodwill is Separate Property
Bloggers note: Smith is another important, if not iconic case, family lawyers and business valuation experts should know well. Smith v. Smith, 709 S.W.2d 588 (Tenn. Ct. App. 1985) Angelyn Jenkins Smith and Ewing Smith were married in 1952. Mr. Smith was an attorney and was first licensed in 1956. He was a 30% partner […]
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