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18 Me B. Bull. 1 (1984)

handle is hein.barjournals/mainbabu0018 and id is 1 raw text is: VOLUME 18 NO.1 MAINE STATE BAR ASSOCIATION JANUARY 1984 THE FINAL j JDGMENT RULE: THE CATCH 22 OF APPELLATE PRACTICE MORTGAGE FORECLOSURES AND BANKRUPTCY Peterj. Brann, Esquire The author attended Oxford University and is a graduate with Honors in Philosophy from Bates College. Mr. Brann obtained his law degree from Boston University School of Law where he won The Homer A lbers Moot Court Competition, was named best speaker in that competition, and was a member of the National Mock Trial Team. He has been an Assistant Attorney General since 1981. The views expressed are those of the author. Generally, the Law Court will not consider an appeal unless it derives from a final judgment or order, or de- spite a lack of finality, it falls within a recognized exception to the final judg- ment rule.' This seemingly all in- clusive rule, however, is more confus- ing than illuminating because both the final judgment rule and its exceptions are more easily stated than applied. Moreover, the practitioner cannot know whether a Superior Court judg- ment is appealable until after he or she Seep. 14 THE VALUATION OF PROFESSIONAL GOODWILL area since 1972 specializing in valuations for purposes of litigation, IRS review and fi- nancing. Mr. McMullin holds an M.B.A. Degree from the Harvard University Graduate School of Business Administration and a B. S. Degree in Industrial Engineering from Syracuse University. He is a designated appraiser in the major national appraisal societies, a contributor to national valuation publications and is a charter member of the Business Valuation Committee of the Ameri- can Society of Appraisers. Mr. McMullin 's office is located in Portland, Maine. Introduction One of the most difficult questions presented in the valuation of profes- sional practices is what is the value of Scott G. McMullin ASA, MAI, SRPA the professional goodwill? Goodwill The author has been active as an Appraiser is an intangible asset for which the pro- and Investment Analyst in the New England Seep. 30 Clinton B. Townsend, Esquire Clinton B. Townsend graduated from Harvard Law School in 1953 and is a member of the firm of Perkins, Townsend & Shay, P.A., in Skowhegan. He served as Somerset County Attorney forfouryears in the mid-1960's, and is engaged in general civil practice. He is a member of the American Bar Association, Maine State Bar Association, Maine Trial Lawyers Association and Somerset County Bar Association. This arti- cle has been adapted from briefs filed in the United States Bankruptcy Court. in pro- ceedings which became moot when the debtor voluntarily dismissed the bankruptcy pro- ceeding. Seep. 24 NOTICE The Code of Cooperation for the Maine State Bar Associa- tion and the Maine Medical Association is printed on pages 40 and 41 of this edition of the Bar Bulletin. Please note and retain for future reference.

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