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Winter 2008 Debate Over Tax-Affecting Plays Out in Divorce Case Characterization of Professional Goodwill Under Continued Scrutiny Court Erred by Excluding Value of Noncompete From Enterprise Goodwill Case of First Impression: Does Statutory Fai…
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Winter 2007 Bullet-proofing a Buy-Sell: Problem Areas to Address Before Signing the Agreement Intangible Asset Valuations: Spot These Common Errors Before Going into Court Divorce Court Denies ‘Marketability Discount’ That Include Costs of Sale…
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Winter 2006 Enterprise goodwill disallowed if based on non-solicitation agreement Sufficient evidence must support valuation date Fifth Circuit affirms Tax Court’s application of § 2036 to FLP assets Anti-competitive breach of contract suppor…
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Spring 2005 IPOs do not generally create liquidity opportunity — DLOM still valid for controlling interests Buy-sell agreement’s terms dismissed, effect discounted Unopposed but incomplete evidence of value is not enough to support verdict In..