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Hardiman v. Woodlands Store, Inc.
This appeal in a California court involved a dispute over an appraisal of the plaintiffs’ 15% interest in a grocery store the defendant operated. The plaintiffs alleged that the award of the superior court was obtained by fraud and that the arbitrator prejudiced their rights.
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For DLOM, Court Looks to Signs of Sale of Practice
Court affirms income-based valuation of husband’s dental clinic, including deduction for non-compete attributable to associate, but finds lack of signs that husband intended to sell practice precludes use of DLOM.
For Complex Valuation of Food Franchises, Court Adjusts Income Approach
Court adjusts income/capitalization of earnings approach for complicated valuation of fast food franchise partnership.
Bertuca v. Bertuca
Court adjusts income/capitalization of earnings approach for complicated valuation of fast food franchise partnership.