In re Marriage of Cooksey (Cooksey v. Cooksey)

BVLaw
Full Text of Court Cases
March 28, 2018
1711 Plumbing, Heating, and Air-Conditioning
238220 Plumbing, Heating, and Air-Conditioning Contractors
marital dissolution/divorce
enterprise goodwill, expert testimony, intangible assets, personal goodwill, tax, sole proprietorship, with/without method

In re Marriage of Cooksey (Cooksey v. Cooksey)
Circuit Court, Fourth Judicial Circuit, in and for Clay County, Florida, Case: 2016-DR-0021, Div. E
US
State Court
Florida
Circuit Court, Fourth Judicial Circuit
Alexander Rey (wife); Joshua Shilts (husband)
Lester

Summary

In Florida divorce involving sole proprietorship, court rejects separate valuation of various intangible assets and credits owner expert’s valuation, using “with/without” method to quantify personal goodwill; court considers tax consequences even where sale of business is not imminent.
Cooksey v Cooksey
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See Also

Court Credits Goodwill Determination Based on ‘With/Without’ Method

In Florida divorce involving sole proprietorship, court rejects separate valuation of various intangible assets and credits owner expert’s valuation, using “with/without” method to quantify personal goodwill; court considers tax consequences even where sale of business is not imminent.