In re Marriage of Cheng

BVLaw
Full Text of Court Cases
November 22, 2016

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
It is also available in these products:
Already a subscriber or product owner?  Login
This article is also available for purchase. (6,517 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
8742 Management Consulting Services
541611 Administrative Management and General Management Consulting Services
marital dissolution/divorce
goodwill, expert testimony, income approach, going concern, distribution, fixed assets, capitalization of excess earnings method, double counting, valuation
In re Marriage of Cheng
2016 Wash. App. LEXIS 2854
US
State Court
Washington
Court of Appeals
Unknown (husband); unknown (wife)
Maxa

Summary

Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.
In re Marriage of Cheng
PDF, Size: 225 KB

See Also

Washington Court Explains Principle Guiding Double-Dip Analysis

Court Case Digests
November 22, 2016

Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.

This article also appears in:
Business Valuation in Divorce Case Law Compendium
Business Valuation in Divorce Case Law Compendium - Fifth Edition