Appellate court affirms valuation that excluded potential income tax consequences

Business Valuation UpdateVol. 7 No. 9
Legal and Court Case Update
September 2001
5044 Office Equipment
425110 Business to Business Electronic Markets
marital dissolution/divorce
fair market value (FMV), marital dissolution

Guill v. Guill
2001 Neb. App. LEXIS 144
July 3, 2001
State Court
Court of Appeals
Dennis Hein CPA, CVA (for wife); William Cheese (for husband)


This appeal of the Guill marital dissolution concerned the husband's interest in TMS Design Services Inc. (TMS) and Diversified Leasing Inc. (Diversified).

See Also

Guill v. Guill

At issue is the valuation of husband's business interests and the admittance of expert testimony.