Asset approach valuation upheld, but speculative tax consequences should not be considered

Business Valuation Update BVLaw
Legal and Court Case Update
September 12, 2001
5722 Household Appliance Stores
443141 Household Appliance Stores
marital dissolution/divorce
fair market value (FMV), marital dissolution, fixed assets

In re the marriage of Lowry
2001 Iowa App. LEXIS 576
State Court
Court of Appeals
Royal Raymond, CPA (for both parties); Steve Plate, CPA (for both parties); Shannon I. Shaw, CPA/ABV, CBA (for wife)


This case comes to the appellate court from the Iowa District Court where a dissolution of marriage decree was entered.

See Also

In re the marriage of Lowry

At issue is the valuation of husband's electrical business.