In re Marriage of Johnson

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December 2, 2015

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6282 Investment Advice
523930 Investment Advice
marital dissolution/divorce
divorce, enterprise goodwill, expert testimony, income approach, personal goodwill, market approach, equitable distribution, valuation date, comparable transactions method
In re Marriage of Johnson
2015 Ill. App. Unpub. LEXIS 2673
US
State Court
Illinois
Appellate Court
Melissa A. Gragg, Kevin S. Carlie (wife); Brent D. Maschhoff (husband); FP Transitions (husband)
Stewart

Summary

Appeals court strikes divorce ruling adopting income-based valuation of enterprise value of owner’s financial services business, valuation conflicts with data from similar transaction that occurred close to valuation date and involved owner-spouse.
In re Marriage of Johnson
PDF, Size: 76 KB

See Also

Comparable Transaction Exposes Error in Court’s Enterprise Goodwill Ruling

Legal and Court Case Update
March 2016

Appeals court strikes divorce ruling adopting income-based valuation of enterprise value of owner’s financial services business, valuation conflicts with data from similar transaction that occurred close to valuation date and involved owner-spouse.

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