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Theodore F. Gunkel, CPA Emeritus Mr. Gunkel is the founder of Capital Valuation Group. He has been requested to provide business analysis, consulting, and valuation services to hundreds of private business owners and their advisers. His services and opinions are utilized by buyers and sellers, taxpayers, federal and state courts, arbitrators, and mediators. He has taught courses on valuation for the UW Law School, Wisconsin Supreme Court, State Bar of Wisconsin, UW Business School, and numerous business associations. Mr. Gunkel is a member of the American Institute of Certified Public Accountants and the Wisconsin Institute of Certified Public Accountants. He has personally owned and sold businesses and currently serves on the boards of several local corporations. Mr. Gunkel obtained his BBA degree from the University of Wisconsin. | 