Appreciation not passive

Business Valuation UpdateVol. 4 No. 10
Legal and Court Case Update
October 1998
0291 General Farms, Primarily Livestock and Animal Specialties
112990 All Other Animal Production
marital dissolution/divorce
marital dissolution

Middendorf v. Middendorf
82 Ohio St. 3d 397, 696 N.E.2d 575, 1998 Ohio LEXIS 1865
July 29, 1998
State Court
Supreme Court
Daniel K. Thompson, CPA, JD (for husband); Philip A. Brandt, CPA, JD (court-appointed)


Husband is co-owner of Middendorf Stockyard Co. Inc., and disputes the valuation of his half of the business.

See Also

Middendorf v. Middendorf

Issue is the legal standards for determining when appreciation in separate property becomes marital property.