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Appeal A request to the higher court for review of the lower court's decision and to request a reversal of the judgment.
Apportionment The allocation of income earned from activities in a particular state or assets present in a particular state to determine the tax due in that state.
Appraisal A determination of the value of something, such as a house. A professional qualified appraiser should make an unbiased estimate by examining the property and looking at the initial purchase price and comparing it with recent sales of similar or neighboring property. Home appraisals are used to determine worth of property for mortgages, home equity loans, estate settlements, bankruptcy and foreclosure proceedings, and insurance damages.
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Position:
Partner
Law Firm Name:
Williams Mullen
Areas of practice:

Telecommunications, Technology & Media

Nursing Homes

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Tom Frantz is chief executive officer of Williams Mullen. Drawing on his tax background, Mr. Frantz also maintains a corporate practice representing multi-national corporations, handling major mergers and acquisitions and advising corporations on a variety of legal matters. Before joining the firm, Mr. Frantz was an original principal with Clark Stant, which merged with Williams Mullen in 1999. He became general counsel to Tidewater Health Care, Inc., the parent company of Virginia Beach Genera
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Position:
Partner
Law Firm Name:
Williams Mullen
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Eric Hauser focuses on commercial real estate, public-private partnerships and banking law. Representing both developers and lenders, Mr. Hauser has extensive experience in structuring large scale mixed-use developments, shopping center transactions, development and construction loans, loan workouts and debt restructurings and foreclosures. He has represented a number of Economic Development Authorities in Hampton Roads, assisting in structuring major public/private projects. He also represents
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Position:
Partner
Law Firm Name:
Williams Mullen
Areas of practice:

Nursing Homes

Health Care

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Sam Kroll represents hospitals, managed care organizations, physician groups and integrated delivery systems, focusing on structuring transactions and joint ventures and advising health care providers in the areas of antitrust, managed care, contracting and regulatory issues. In addition to his health care background, Mr. Kroll has extensive real estate experience, which includes the development, sale, acquisition and financing of all types of properties; lease negotiation and drafting; and str
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Position:
Of Counsel
Law Firm Name:
Shuttleworth, Ruloff, Swain, Haddad & Morecock, P.C.
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Member, Virginia State House of Delegates, 1970-1972; President, Virginia Beach Bar Association, 1974;  Commissioner in Chancery, Virginia Beach Circuit Court, 1977-2007; Chairman, Local Government Study Commission, 1985; Chairman, Mayor’s Committee Concerning Freedom of Information Act, 1980; Former Chairman, Tidewater Community College Board; Former President, Virginia Beach Estate Planning Council, Foreman of Special Grand Jury investigating School Board activities, 1996.   Areas of Practice
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Position:
Shareholder
Law Firm Name:
Shuttleworth, Ruloff, Swain, Haddad & Morecock, P.C.
Areas of practice:
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Areas of Practice Real Estate Law Bar Admissions Virginia, 1973 U.S. District Court Eastern District of Virginia, 1985 Education Washington and Lee University School of Law, Lexington, Virginia J.D. - 1973 West Virginia Institute of Technology B.A. - 1968 Professional Associations and Memberships Virginia Beach Bar Association, Member Virginia State Bar, Member
The 2010 National Healthcare Disparities Report (NHDR) concluded on average, people received the preventive services tracked in the reports two-thirds of the time.
Agency for Healthcare Research and Quality
From 2000-2007, the Census Bureau reported that the number of IP-intensive production workers was on average 9.5 million.
Global Intellectual Property Center
From 2000-2007, the Census Bureau reported that the number of IP-intensive production workers was about 65% of total employment in all United States’ tradable industries.
Global Intellectual Property Center
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