Problems in Valuing Auto Dealerships During the Downturn

Business Valuation UpdateVol. 18 No. 5
Legal and Court Case Update
May 2012

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5511 Motor Vehicle Dealers (New and Used)
441110 New Car Dealers
marital dissolution/divorce
valuation date
Spady v. Spady
2012 Neb App. LEXIS 35
February 14, 2012
US
State Court
Nebraska
Court of Appeals
William Reed Samson (wife); Dehn Renter and Walter Hall (husband)
Cassel

Summary

Appellate court holds that valuation date must bear a “rational relationship” to the assets being valued, and confirms no value for the auto dealership in this case, based on standard appraisal practice to round negative values to zero.

See Also

Spady v. Spady

Full Text of Court Cases
February 14, 2012

Appellate court holds that valuation date must bear a “rational relationship” to the assets being valued, and confirms no value for the auto dealership in this case, based on standard appraisal practice to round negative values to zero.