In re the Marriage of Gottsacker

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July 17, 2003

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3444 Sheet Metal Work
332322 Sheet Metal Work Manufacturing
marital dissolution/divorce
discount for lack of marketability (DLOM), marital dissolution, minority interest, s corporation
In re the Marriage of Gottsacker
2003 Minn. LEXIS 405
US
State Court
Minnesota
Court of Appeals
Lyndon Steele, ASA (for wife); Stephen G. Dennis, CPA/ABV (for husband); Stephen T. Broz (for husband)
Anderson

Summary

Whether an Accumulated Adjustment Account (AAA) in a subchapter S corporation in which one spouse has a nonmarital interest is marital property depends on the degree of ownership and control ...
In re the Marriage of Gottsacker
PDF, Size: 130 KB

See Also

Minnesota Supreme Court affirms that passive appreciation in nonmarital property is nonmarital

Legal and Court Case Update
November 2003

Earnings retained in wife’s AAA were not income because they might never be distributed, nor were the earnings active appreciation.