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Professional Qualifications
A.S.A. (Accredited Senior Appraiser), Business
Valuation, American Society of Appraisers. Re-certified
2000
C.B.A. (Certified Business Appraiser), Institute of
Business Appraisers.
Qualified as an expert witness: Hillsborough, Polk and
Pinellas County Circuit Courts; U.S. Bankruptcy Court; U.S.
District Court, U.S. Tax Court.
Vendor to Internal Revenue Service, Engineering &
Valuation Division, Atlanta, GA.
Chairman, International Board of Examiners, American
Society of Appraisers.
Elected Member, Business Valuation Committee, American
Society of Appraisers.
Seminar leader and author:
"What's Your Business Worth And How To Cash Out"
"Valuing Your Dental Practice: Beware Of The Formula"
"Market-Based Discounts For Minority and Lack of
Marketability in Closely Held Corporations"
"What's Your (Medical) Practice Worth?"
"Valuation of Undivided Interests In Real Estate"
Business Experience
February 1985 To Present
President and Founder, Southland Business Group, Inc. Tampa,
FL
Rozier Machinery Co., Tampa, FL, General Manager, Lift
Truck division
Champion Products, Inc., Rochester, NY, V. P., Sales and
Marketing
Education
M.B.A., Harvard University, Cambridge, MA
B.A., Hamilton College, Clinton, NY
Supplemental Data
Testimony Given
(not including depositions)
| 4/02/02 |
Court: 13th Circuit Court
(Hillsborough County) |
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Judge: Manuel Lopez |
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Attorney: John A. Dwyer, Esquire |
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Case Name: Brown v. Brown |
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Subject: Value of jewlery store |
| 10/31/01 |
Court: FL 6th
Circuit(Pinellas County) |
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Judge: James Case |
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Attorney: R. Nathan Hightower, Esquire |
| |
Case Name: Johazel, Inc. v. Fletcher |
| |
Subject: Value of a motel in connection
with a dissenter's rights action |
| 9/8/98
|
Court: FL 10th Circuit (Polk
County) |
| |
Judge: Wm. Bruce Smith
|
| |
Attorney: Beach Brooks, Esq.
|
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Case Name: Harstine v. Harstine
|
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Subject: Values of interests in five
businesses. |
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|
| 8/13/98
|
Court: Bankruptcy Court - Middle
District of FL |
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Judge: Karen S. Jennemann
|
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Attorney: D. Jean Ryan, Esq.
|
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Case Name: Ruenheck v. U.S.A. |
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Subject: Value of 15 Burger King
restaurants. |
| |
|
| 11/24/97
|
Court: FL 13th Circuit Court
(Hillsborough County)
|
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Judge: Thomas E. Stringer
|
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Attorney: Edna Y. Elliott
|
| |
Case Name: Skynner v. Skynner
|
| |
Subject: Value of a note.
|
| |
|
| 10/16/97
|
Court: U.S. District - Middle District
of FL |
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Judge: Susan C. Bucklew |
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Attorney: Charles F. Ketchey, Esq.
|
| |
Case Name: Greenman Realty v. Sanwater
Resorts Corp. |
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Subject: Value of an indemnity. |
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|
| 10/9/96
|
Court: U.S. Tax Court
|
| |
Judge: Judge Wright
|
| |
Attorney: William D. Mitchell, Esq.
|
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Case: Estate of Gleason v. Commissioner |
| |
Subject: Discounts on real estate
entities. |
| |
|
| 8/1/96
|
Court: FL 13th Circuit Court
(Hillsborough County)
|
| |
Judge: Peter J. T. Taylor
|
| |
Attorney: Adrian R. Castro, Esq.
|
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Case Name: Quinn v. Quinn
|
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Subject: Valuation of service station.
|
| |
|
| 11/15/95
|
Court: Bankruptcy Court, Middle
District of FL |
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Judge: Alexander Paskay
|
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Attorney: David W. Steen, Esq.
|
| |
Case Name: Americare International,
Inc. |
| |
Subject: Valuation of company owning
MRI centers. |
| |
|
| 8/23/94
|
Court: Federal Court - Middle District
of FL |
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Judge: Magistrate Judge Thomas McCoun
|
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Attorney: W. John Fitzgibbons, Esq.
|
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Case Name: U.S. v. Scott Morris |
| |
Subject: Valuation of the stock of a
service company. |
| |
|
| 7/18/94
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Court: Bankruptcy Court, Middle
District of FL |
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Judge: Alexander Paskay
|
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Attorney: John D. Emmanuel, Esq.
|
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Case Name: Minnelusa Corp., Debtor |
| |
Subject: Value of minority interest in
a marina. |
Courses Attended
Advanced Business Valuation Seminars
American Society of Appraisers
11/95, 6/96, 10/96, 6/97, 9/98, 8/99, 10/99, 7/00, 10/00
"Appraising Intellectual Property and Intangible Assets"
Seminar, American Society of Appraisers
January, 1993
Institute of Business Appraisers National Conferences
1988, 1990, 1992, 1994 (Program Coordinator), 1996 (Speaker)
"Employee Stock Ownership Plans" (BV-206)
American Society of Appraisers
March, 1995
Advanced Business Valuation (BV-204)
American Society of Appraisers
November, 1991
Seminars Held and Courses Taught
"What's Your Business Worth And How To Cash Out"
with Tampa Bay Business Journal and Johnson, Blakeley law
firm
Hyatt Regency Westshore Hotel, June, 1987 - Tampa, FL
"Business Valuation: Current Issues"
Presentation for tax and planning attorneys
Annis, Mitchell law firm, April, 1993 - Tampa, FL
"What's Your Practice Worth?"
Presentation to 200 medical doctors.
Orlando Regional Healthcare System's annual seminar
"Business Valuation Resources"
Presentation to Florida West Coast Chapter of Institute of
Business Appraisers November, 1993 - St. Petersburg, FL
"Business Valuation - Beyond The Basics"
Presentation to 50 CPA's; sponsored by Dean Witter Reynolds
November, 1994 - Tampa, FL
"Business Valuation"
Presentation to West Central Florida Chapter of the American
Society of Appraisers
April, 1995 - Tampa, FL
"The Valuation of Family Limited Partnerships"
Presentation to Institute of Business Appraisers 1996
National Conference
January, 1996 - Orlando, FL
"20 Answers To The Question: 'What's Your Business
Worth?' "
Presentation to Florida Institute of CPA's, Industry
Conference
February, 1997 - Tampa, FL
"What Lawyers Need to Know About Business Valuation"
Presentation to the Hillsborough County Bar Association
June 13, 1997 - Tampa, FL
"Current Issues in Business Valuation"
Presentation to the Central Florida Tax Roundtable
April 6, 1998 - Orlando, FL
Articles Written
"Valuing Your Dental Practice: Beware of The Formula"
Florida Dental Journal
Winter, 1986, p. 23
Book Review of "Business Valuation Manual" by Thomas Horn
Business Valuation Review,
December, 1990, p. 141
"Market-Based Discounts For Minority and Lack of
Marketability In Closely Held Corporations."
Callaghan's Estate & Personal Financial Planning
April, 1990 Callaghan & Co., Deerfield, IL
"Valuation of Undivided Interests In Real Estate"
Clark Boardman Callaghan's Estate & Personal Financial
Planning
July, 1996
"Valuation of Undivided Interests In Real Property"
Business Valuation Review, American Society of Appraisers
April, 1997
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