Experts Disagree on Use of DCF in Marital Dissolution

Business Valuation UpdateVol. 2 No. 9
Legal and Court Case Update
September 1996

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5013 Motor Vehicle Supplies and New Parts
441310 Automotive Parts and Accessories Stores
marital dissolution/divorce
expert testimony, marital dissolution
Sergi v. Sergi
1996 Ohio App. LEXIS 3241
July 31, 1996
US
State Court
Ohio
Court of Appeals
Bernard Agin, CPA (for wife); Kerry Dustin (for wife); Hugh Levey (for wife); Jay Fishman (for husband); Shannon Pratt (for husband); Ronald Kudla (court-appointed)
Mahoney

Summary

The main issue in this case is the value of 100% of the stock of Autosales, Inc., a company which distributes specialty automotive products under the trade name "Summit Racing," about 10% th ...

See Also

Sergi v. Sergi

Full Text of Court Cases
July 31, 1996

The court discussed the appropriateness of the discounting cashflow method of valuation over the capitalization of excess earnings.