Accumulated Depreciation Deducted When Using the Asset Valuation Method

Business Valuation Update BVLaw
Legal and Court Case Update
January 10, 2000

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1311 Crude Petroleum and Natural Gas
211120 Crude Petroleum Extraction 
marital dissolution/divorce
Linda Costello v. Edward Costello
702 N.Y.S.2d 323 (A.D. 2 Dept. 2000)
US
State Court
New York
Supreme Court
Santucci

Summary

The New York Supreme Court, Appellate Division, Second Department determined a 50% interest in an oil delivery business could be valued using the net asset value method.

See Also

Linda Costello v. Edward Costello

Full Text of Court Cases
January 10, 2000

The New York Supreme Court, Appellate Division, Second Department determined a 50% interest in an oil delivery business could be valued using the net asset value method. However, the court noted that when the value of the assets is determined from the tax ...