Summary
The question was whether it is impermissible "double counting" to use actual income for alimony purposes but a lower "normalized" income amount when valuing a closely held business for equitable distribution purposes.
Steneken v. Steneken (II)
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See Also
Different Income Valuations May Be Used to Determine Equitable Distribution and Alimony, Provided They Are Fair and Statutorily Compliant
The main issue in this marital dissolution case was whether in setting an award of alimony and in establishing equitable distribution in respect of a closely held corporation, the same income determination must be used.