Cash flow analysis: A matrimonial case study

By Laura P. Ewart, CPA, valuations supervisor at CPAmerica In virtually all matrimonial litigation cases in which one spouse is a business owner, the expert retained in the case must analyze and report on two issues. The first issue is the value of the business...

Attorneys: Set aside time to do your billing

Time-keeping and billing can be the bane of an attorney’s existence. But even worse is having to work an additional 10 or 20 hours because a client failed to pay his bill. Faster billing means faster and larger collection of professional fees. Unfortunately, it’s...

Do panicky clients cause weekend worries?

Attorneys often suffer from “panicky client syndrome.” The client panics, the lawyer works double-time, and the client complains about the bill. Many clients, especially difficult ones, use Friday afternoons to pawn their legal worries off onto their lawyers. And they...

Challenges of property valuation in a depressed market

It’s no secret that property values throughout the nation have been depressed in recent years. Declining real estate values bring interesting problems to the valuation process because we haven’t experienced them in our recent past. Property tax overvaluation problem...

Tax Court rules on change of accounting method

The Tax Court has ruled that a company could not modify the purchase price allocations it had agreed to in connection with two asset acquisitions. In the case of Peco Foods Inc., et al. v. Commissioner (TC Memo 2012-18, Jan. 17, 2012), Peco Foods acquired...