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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



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

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.
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
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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