The Nebraska District Court’s Determination of the Value of a Husband’s Business Is Affirmed—Appraisers Used Acceptable Valuation Methodology

BVLaw
Court Case Digests
February 1, 2022
1761 Roofing, Siding, and Sheet Metal Work
238160 Roofing Contractors
marital dissolution/divorce
business valuation, capitalization rate, cash flow, discount for lack of marketability (DLOM), earnings, officer compensation, management fees

Cain v Cain
2022 Neb. App. LEXIS 18; 2022 WL 287918
United States
State Court
Nebraska
Court of Appeals
Matthew Stadler, Aaron Pryor
Pirtle, Chief Judge, and Riedmann and Bishop, Judges

Summary

The Nebraska District Court in this case accepted the value of the wife’s expert testimony at trial as to the value of the husband’s 50% interest in his business. Both appraisers included DLOMs in determining value, and both appraisers utilized appropriate valuation methodologies. The difference in the two valuations is a matter of the difference in professional judgment.

See Also

Cain v Cain

The Nebraska District Court in this case accepted the value of the wife’s expert testimony at trial as to the value of the husband’s 50% interest in his business. Both appraisers included DLOMs in determining value, and both appraisers utilized appropriate valuation methodologies. The difference in the two valuations is a matter of the difference in professional judgment.