O'Reilly logo

Business Valuation and Federal Taxes: Procedure, Law and Perspective, 2nd Edition by Shannon P. Pratt, David Laro

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

Foreword: Business Appraiser's Perspective

I am honored that I was asked to write a foreword for a book written by two people who I believe are among the most prolific people in our industry, the Honorable Judge David Laro and Dr. Shannon Pratt.

I remember meeting the Honorable Judge Laro, almost a decade ago now, while he was teaching a valuation course at the National Judicial College. Prior to that, all I had ever done was read many of his opinions. I still remember walking into the classroom that day and seeing his name tent on a desk in the front row of the room. Almost immediately my stress level rose when I realized that I would be citing many of his opinions during my program that day. All I could think about was what would happen if I misrepresented or misstated something. I found his Honor to be extremely respectful, personable, open-minded, and eager to learn, as well as understand, as a judge.

Over time, I came to learn more about the judge and the person. I believe he sets a phenomenal example for us, as successful or ambitious experts, with regard to certain standards of professionalism, credibility, and character traits. His Honor really has a way of putting things in perspective. I believe this has never been embodied more succinctly and poignantly than in his Honor's own words as he answered the following question that was posed to him from the audience at a recent AICPA Annual Valuation Conference: “Your Honor, do you believe that this is the greatest job that ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required