Capital Gain Realized on Sale of Closely Held Business May Be Includible in Income for Child Support Purposes

Business Valuation Update BVLaw
Legal and Court Case Update
July 31, 2006

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marital dissolution/divorce
Nora Elizabeth Kilby Moore v. Ronnie Dale Moore
No. E2005-02469-COA-R3-CV (Tenn. App. 2006)
US
State Court
Tennessee
Court of Appeals
John T. Rice, Roger E. Jenne
Susano

Summary

The Tennessee Court of Appeals considered how the capital gains associated with the disposition of a business should be considered for child support purposes when the business was treated as property in the parties’ divorce.

See Also

Nora Elizabeth Kilby Moore v. Ronnie Dale Moore

Full Text of Court Cases
July 31, 2006

The Tennessee Court of Appeals considered how the capital gains associated with the disposition of a business should be considered for child support purposes when the business was treated as property in the parties’ divorce. The court rejected the isolate ...