Appraisers Should Focus on Objectivity and Competence and Be Ready and Flexible to Deal with Unanticipated Challenges—From Vague Case Law to New Evidence to Erupting Personalities. Rand Curtiss expounds on his philosophy that business appraisal is about boundaries: limits on what we can do. Every work challenge is filled with a large number of people, each of whom have different boundaries. Business sellers want emotionally high prices. Plaintiffs want to destroy defendants. Taxpayers want to minimize taxes. Scenarios are complicated by the fact that a central problem in business appraisal is balancing the purely scientific with a bit of the…