Liquidation Valuation of Ongoing Professional Practice Reversed and Remanded

Business Valuation UpdateVol. 9 No. 8
Legal and Court Case Update
August 2003
8021 Offices and Clinics of Dentists
621210 Offices of Dentists
marital dissolution/divorce
fair market value (FMV)

Sommers v. Sommers
2003 ND 77, 2003 N.D. LEXIS 86
May 6, 2003
State Court
North Dakota
Supreme Court
Randy Shostag (for wife), Leonard Sliwoski, CPA/ABV, MCBA, FIBA, ASA


One of the issues in this marital dissolution was the value of husband’s orthodontic practice, which he began during the marriage.

See Also

Sommers v. Sommers

Nancy Sommers appealed the judgment entered in a divorce action brought by Dennis Sommers. We conclude the trial court erred in valuing Dennis Sommers' orthodontic practice.