70 Ark. App. 64 - Miller v. Miller’s Empirical Analysis

Citation profile

18 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “While we agree with the chancellor’s finding that Mr. Schwartz’s testimony was persuasive to an extent, we fail to find any evidence that Dr. Tortorich’s professional association had “value independent of the presence or reputation of [this] particular individual — an asset which may be sold, transferred, conveyed, or pledged.” Dr. Tortorich is a sole practitioner whose personal skills developed his reputation with other dentists. Dr. Tortorich’s practice, as the evidence clearly showed, was almost wholly dependent on referrals from other dentists who referred patients to him based on his reputation alone. Without the presence or reputation of this particular individual the oral surgery practice had no value independent of its tangible assets. The chancellor adopted Mr. Schwartz’s opinion of the goodwill value of Anthony L. Tortorich, D.D.S., P.A., and held that this goodwill had a value of approximately $180,000 and was a marital asset. It appears that Mr. Schwartz arrived at his opinion by capitalizing the above average net income Dr: Tortorich has been able to generate in his practice. This does not, however, purport to distinguish the superior personal earnings capacity of Dr. Tortorich from any goodwill of the professional association independent of his continued presence and reputation. Upon our de novo review we conclude that the value of Dr. Tortorich’s P.A. is $61,086 and that it has no goodwill value independent of Dr. Tortorich’s presence and reputation. We do not ”

   1 later decision quote this exact passage
   e.g. 82 Ark. App. 294 - Williams v. Williams