Court Subtracts Market From Asset Values to Determine Marital Appreciation: Error?

Business Valuation UpdateVol. 16 No. 5
Legal and Court Case Update
May 2010

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5993 Tobacco Stores and Stands
453991 Tobacco Stores
marital dissolution/divorce
passive appreciation, active appreciation
Rozenman v. Rozenman
2010 WL 845924 (Ariz. App.)(unpub.)
March 11, 2010
US
State Court
Arizona
Court of Appeals
J Douglas McVay, Stanley D Murray
Norris

Summary

Divorce court did not err by using asset value to value husband’s separate business at the start of the marriage, and market value to measure the business at the end; the court was also correct in adopting an industry rate of return rather than an implied ...

See Also

Rozenman v. Rozenman

Full Text of Court Cases
March 11, 2010

Divorce court did not err by using asset value to value husband’s separate business at the start of the marriage, and market value to measure the business at the end; the court was also correct in adopting an industry rate of return rather than an implied ...