The courts continue to march away from the practice, widely-accepted in the valuation community, of tax-affecting pass through earnings in business valuation. Following in the footsteps of the Tax Courts in Dallas, Gross,...
The recent edition of the Journal of the American Academy of Matrimonial Lawyers contains an interesting article describing various approaches to personal and enterprise goodwill. There is a handy list of which states...
On the PBI “Family Law Update” satellite broadcast yesterday, I said that I would post the citations to the cases that were not included in the written materials. Here they are: Koehler, 2005 WL 4312126...
From the TaxProf Blog: Shari Motro (Richmond) has published A New “I Do”: Towards a Marriage-Neutral Income Tax, 91 Iowa L. Rev. 1509 (2006). Here is the abstract: The federal income tax system treats married...
One of the long-standing principles of evidence is the rule that restricts the courts from hearing the testimony of legal experts as witnesses who can explain the law. The reason for the rule is that judges are expected to...