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In a recent California decision, Marriage of Fry, the California Court of Appeals affirmed the trial court’s decision to accept the business valuation offered by a joint expert who estimated the owner’s excess earnings by examining the owner’s expenditures and lifestyle. The trial court found, and the appeals court confirmed, that the business owner had negligently or intentionally failed to keep business records, making it impossible to calculate the actual […]

At last! the conclusion of the story. Here is the law of other states, which like Pennsylvania, hold that a breach of a prenuptial agreement does not render the entire contract void if there has been partial performance of other covenants and the breach does not render the entire contract illusory. Other States Brees v. Cramer, 322 Md. 214, 586 A.2d 1284 (1991). Widow of a decedent sought to be […]

Surprisingly, no one ever posted an entry on Wikipedia, the internet encyclopedia, to describe business valuation techniques. So I did! Like all Wiki entries, it is a work in progress. I invite others to review, edit and elaborate.

Lots of topics have attracted my interest lately, so I will be posting on the following subjects over the next few weeks: Does a Breach of a Prenuptial Agreement Create a Right of Rescission? Part II Fractional Interest Discounts in Real Estate “Transmutation” of Separate Property Another Take on Non-Transferrable Goodwill: MUM’s the Word! Spoliation of Evidence in Business Valuation Contests