Yearly Archives: 2008

January is Divorce Month….hmmm

December 31, 2008 | Blog, Family Law News

Icon for author Brian Vertz Brian Vertz

From an article called, “January 12 is D-Day for Divorce” by Emily McCombs Tis the season to be jolly! But did you know that it’s immediately followed by the season to ditch that spouse who’s been weighing you down through the last month of eggnog and holiday parties? Lawyers in the U.K. estimate more couples will decide to divorce on January 12th this year than any other day. While January […]

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Happy New Year

December 31, 2008 | Blog, Family Law News

Icon for author Brian Vertz Brian Vertz

It’s been a while since I have posted, mainly because I am planning a relaunch of this blog with new features and new contributors. Watch this space for a new, exciting update coming in January! Happy New Year! Brian VertzBVSource.com

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Shadle – NAV Accepted by Divorce Court

October 02, 2008 | Blog, Business Valuation, Court Decisions, Divorce

Icon for author Brian Vertz Brian Vertz

In Shadle v. Shadle (108 PDDRR 102), a Bucks County divorce decision, the main issue was the valuation of an HVAC contracting business owned by the husband. The contracting business generated revenues from two primary sources: prepaid service contracts, and residential repair and replacement of HVAC systems. The company employed seven technicians, including the parties’ two adult sons. An ancillary issue was whether the husband had made an enforceable agreement […]

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Jelke and BIG Tax Liability

July 21, 2008 | Blog, Business Valuation

Icon for author Brian Vertz Brian Vertz

Chris Mercer’s Value Matters newsletter offered a succinct summary of the Eleventh Circuit’s recent decision in Jelke v. Com., an important decision dealing with built-in capital gains (BIG) tax liability of Subchapter C corporations. The subject company in the case was a C corporation established 80 years ago, whose principal asset was an investment portfolio managed for long-term capital growth. The company was valued for estate tax purposes, and the […]

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