Hidden Agenda? AICPA Opens ABV to Non-CPAs
CPAs Object to AICPA Rebranding ABV Credential In May 2018 the American Institute of Certified Public Accountants (AICPA) Council voted to open its Accredited in Business Valuation (ABV) designation to non-CPAs. Given the swift and relentless blow-back, the AICPA may have misjudged membership’s support for what appears to be an ‘ends justify the means’ dilution […]
Read More»Dentist Must Pay Alimony | Wins Lower Dental Practice Value
Tennessee law case summary on dental practice valuation and alimony in divorce and family law from the Court of Appeals. LeAnn Barnes v. David Ellett Barnes – Tennessee divorce business valuation dental practice, alimony. LeAnn and David Barnes were married in 1984, after the wife had graduated from nursing school and while the husband continued […]
Read More»TN Farm Property Remained Husband’s Separate Property Despite Increase
- At November 22, 2013
- By Miles Mason
- In Divorce, Home, Property Classification
- 0
Tennessee law case summary on classifying property value increase as marital or separate in divorce and family law from the Court of Appeals. Lillie Franchie Huddleston v. Robert Lee Huddleston – Tennessee divorce property classification When the husband and wife married in 1969, each brought real property to the marriage. The husband owned a farm in Putnam […]
Read More»Multi-specialty Medical Group Valued at $680,000 in TN Divorce
- At September 20, 2013
- By Miles Mason
- In Business Valuation, Divorce
- 0
Tennessee business valuation law case summary – medical practice – multi-specialty medical group. Divorce and family law from the Court of Appeals. Vivian Wynell Pate York v. Douglas Clifton York – Valuation of medical practice disputed. Doctor unable to cure court’s view of the value of his medical practice Vivian York (“wife”) and Douglas York (“husband”) […]
Read More»Furniture & Appliance Business Valued in TN Divorce
- At September 19, 2013
- By Miles Mason
- In Business Valuation, Divorce, Home
- 0
Tennessee business valuation law case summary – furniture and appliance business. Divorce and family law from the Court of Appeals. Janice Blalock Yates v. William Mark Yates — Increase in value of husband’s stock. How to put a price tag on close-held company’s stock in divorce. Defendant William Yates (“husband”) appealed the final divorce decree […]
Read More»Medical Clinic Valued at $950,000 in Tennessee Divorce
Tennessee business valuation law case summary – medical practice. Divorce and family law from the Court of Appeals. Theresa Mae Witt, M.D. V. William Stephen Witt, M.D. — valuation of physician’s practice (from 1992). After a bench trial in this divorce action between two radiologists, the Williamson County Chancery Court awarded a divorce to Dr. […]
Read More»Disposal Company Valued in Tennessee Divorce
Tennessee business valuation law case summary – disposal company. Divorce and family law from the Court of Appeals. Beverly Gayle Wilson v. Thomas Randall Wilson — Distribution of increase in value of husband’s business to the wife as marital property (from 2003). The parties were divorced for the first time in October of 1994. As […]
Read More»Cowboy Boots & Hero Sandwiches Valued in TN Divorce
- At September 13, 2013
- By Miles Mason
- In Business Valuation, Divorce
- 0
Tennessee business valuation law case summary – retail apparel and fast food restaurant. Divorce and family law from the Court of Appeals. Deborah Joanne Cupples Plunk v. Edward Lee Plunk — Tennessee divorce business valuation (from 1997) Deborah Plunk (wife) appealed the final divorce decree entered by the trial court which awarded custody of the […]
Read More»Lawyer vs Travel Agency Owner Wife in TN Divorce Business Valuation Case
Tennessee business valuation law case summary – travel agency and law practice. Divorce and family law from the Court of Appeals. Pamela J. Wright v. Dale M. Quillen – the extent, the valuation, and the division of the marital estate; the awards of alimony, and child support. In a case described by the Tennessee Court […]
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