Marengo v. Bowen

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December 10, 2001

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5074 Plumbing and Heating Equipment and Supplies (Hydronics)
423720 Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers
judicial dissolution
intangible assets, reasonable compensation, going concern, tangible assets, partnership dissolution
Marengo v. Bowen
2001 Tenn. App. LEXIS 907
US
State Court
Tennessee
Court of Appeals
Robert Scandlyn, CPA, JD (for defendants) <br> Garry Lewis, CPA (for plaintiffs)
Ash

Summary

NOTICE:  THIS OPINION WAS REPLACED AFTER REHEARING.  WE HAVE KEPT THE ORIGINAL OPINION HERE FOR REFERENCE AND COMPARISON PURPOSES.
Marengo v. Bowen 2002 Revised Opinion
PDF, Size: 27 KB
Marengo v. Bowen 2001 Original Opinion
PDF, Size: 93 KB

See Also

No Evidence to Support 'Going Concern Value' Adjustment

Legal and Court Case Update
February 2002

This is an appeal by the remaining partners of the trial court's findings in determining the value of the withdrawing partner's partnership interest as of the date of dissolution.

Revised Opinion on Rehearing

Legal and Court Case Update
October 2002

In the February 2002 issue, we abstracted the Dec. 10, 2001, opinion in this case. Both parties filed petitions for rehearing, which were granted. This opinion on rehearing replaces the original opinion. The only material change in the new opinion addresses when the withdrawing partner's debt to the partnership should be offset.