Valuation and Litigation Briefing Jan/Feb 2026
Welcome to our January/February 2026 issue of Valuation and Litigation Briefing. In this issue, our cover story discusses a recent U.S. Tax Court case that explains how the Tax Court determines whether an appraisal “substantially complies” with the qualified appraisal requirements. Other articles focus on how business valuation professionals measure returns with future income streams and risk with discount rates, proving lost profits damages, and more.
To read this issue of Valuation and Litigation Briefing, please click here.
Articles:
- Barney v. Commissioner: Tax Court offers insights into qualified appraisal requirements
- Developing discount rates in today’s economy
- What are the federal boundaries for lost profits evidence?
- Dodge buy-sell agreement pitfalls with detailed valuation provisions
Valuation Team at Wouch Maloney CPAs: John F. Maloney, CPA, CFF, CVA, ABAR; Jake Libucha, Director, Mark J. Cieri, CPA, CVA, CGMA, and Brandon Landis, CPA, CVA, MAcc.
DISCLAIMER: The WM Update, WM Wednesday Wisdom, WM Daily Update, and other related communications are intended to provide general information, as of the date of this communication, and may reference information from reputable sources. Although our firm has made every reasonable effort to ensure that the information provided is accurate, we make no warranties, expressed or implied, on the information provided. Be aware that this is not a comprehensive analysis of the subject matter covered and is not intended to provide specific recommendations to you or your business with respect to the matters addressed.
