Hartline v. Hartline

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January 13, 2014

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8021 Offices and Clinics of Dentists
621210 Offices of Dentists
marital dissolution/divorce
goodwill, enterprise goodwill, professional goodwill, asset approach, liquidation, market approach, professional practice, guideline transaction method
Hartline v. Hartline
2014 Tenn. App. LEXIS 7
US
State Court
Tennessee
Court of Appeals
Corinne Henderson (wife); no expert (husband)
Frierson

Summary

Appeals court says distinction between professional goodwill and future earnings capacity “evanesces” when valuing solo professional practice; trial court erred in adopting value based on guideline transaction method that considered professional goodwill.
Hartline v. Hartline
PDF, Size: 220 KB

See Also

Court Questions Idea of Goodwill in Solo Practice Valuation

Legal and Court Case Update
May 2014

Appeals court says distinction between professional goodwill and future earnings capacity “evanesces” when valuing solo professional practice; trial court erred in adopting value based on guideline transaction method that considered professional goodwill.

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