Adoption of stale valuation date is abuse of discretion

Business Valuation UpdateVol. 11 No. 11
Legal and Court Case Update
November 2005

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3648 Lighting Equipment, NEC
335129 Other Lighting Equipment Manufacturing
marital dissolution/divorce
fair market value (FMV), marital dissolution, valuation date, capitalization of excess earnings method
Gohl v. Gohl
2005 Neb. App. LEXIS 143
July 5, 2005
US
State Court
Nebraska
Court of Appeals
Maurice A. Green, Michael E. Piccolo
Robert D. McChesney, CPA (for husband); Dehn Renter, CPA (for wife)
Sievers

Summary

One of the issues in this marital dissolution was the appropriate valuation date for valuing the couples’ business, Golight Inc., which had won a patent infringement suit against Walmart Stores Inc.

See Also

Gohl v. Gohl

Full Text of Court Cases
July 5, 2005

One of the issues in this marital dissolution was the appropriate valuation date for valuing the couples' business, Golight, Inc., which had won a patent infringement suit against Wal-Mart Stores, Inc.