Mann v. Mann

BVLaw
Full Text of Court Cases
July 7, 2016
5932 Used Merchandise Stores
453310 Used Merchandise Stores
marital dissolution/divorce
enterprise goodwill, expert testimony, personal goodwill, closely held corporation, going concern, noncompete agreement, appreciation, separate property, arm's length, alternate valuation date

Mann v. Mann
Case No. 14-DR-1064 N, Circuit Court of the Twentieth Circuit in and for Lee County, Fla.
US
State Court
Florida
Circuit Court
Alfred Zeiler, Stephen Baker (husband); Robert B. Morrison (wife)
Mercurio

Summary

In appreciation of value case, court agrees with wife’s expert that calculation of marital portion of wife’s interest in family business requires quantification of personal goodwill attributable to wife based on value of noncompete to potential buyer in arm’s-length transaction.
Mann v Mann
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See Also

Court Adopts Appreciation Analysis That Places ‘Specific Dollar Value’ on Goodwill

In appreciation of value case, court agrees with wife’s expert that calculation of marital portion of wife’s interest in family business requires quantification of personal goodwill attributable to wife based on value of noncompete to potential buyer in arm’s-length transaction.

This article also appears in:
Business Valuation UpdateVol. 24 No. 12