Jan 22, 2026
What Makes a USPAP Report Truly Defensible in Court
LitigationBusiness Valuation
USPAP methodology, defensible valuations, and lessons from real engagements — written for attorneys, CPAs, fiduciaries, and the clients they serve.
How we determined the fair market value of a mid-20th-century military handgun using digital photographs and client-supplied descriptions for a restricted USPAP report.
Defensible fair market value opinions for commercial transportation assets supporting equitable distribution — what counsel and the court needed to see.
Establishing a defensible FMV for a historic letterman jacket donated to a university — IRS Form 8283 documentation and museum accession planning.
Orderly liquidation and forced liquidation value standards applied to a 14-machine CNC shop — methodology, comps research, and trustee reporting.
Replacement value vs. fair market value, condition documentation, and provenance — a practical walkthrough for collectors and insurance agents.
Date-of-death valuation, alternate valuation date elections, and how to document gemstone grading for IRS-compliant Form 706 schedules.
Provenance, storage conditions, and auction comp selection for a high-value cellar — and how we navigated bottle-by-bottle vs. lot-level valuation.
Comparable sales analysis from major auction houses and the IRS qualified appraisal requirements that came into play above the $5,000 threshold.
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