Owner-Practitioner’s Compensation Must Be Considered

Business Valuation Update BVLaw
Legal and Court Case Update
October 17, 2000
8021 Offices and Clinics of Dentists
621210 Offices of Dentists
marital dissolution/divorce
buy-sell agreement, fair market value (FMV), marital dissolution

Cashin v. Cashin
2000 Minn. App. LEXIS 1073
State Court
Court of Appeals
Ronald Szarznski, CPA (for wife); Jerry Bremer, CPA (for husband)


The Minnesota Court of Appeals affirmed the lower court's valuation of a dental practice. It found that the valuation considered the dentist's compensation in calculating the business' net income, it also found that no adjustment needed to made for a non ...

See Also

Cashin v. Cashin

At issue is the valuation of wife's interest in a dental practice and a dental partnership and the couple's homestead.