Valuation of appreciation requires three-step process; Capital gains credit awarded with no intent to sell

Business Valuation UpdateVol. 8 No. 8
Legal and Court Case Update
August 2002

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1794 Excavation Work
238910 Site Preparation Contractors
marital dissolution/divorce
marital dissolution
Hamilton v. Hamilton
2002 Ohio 2417, 2002 Ohio App. LEXIS 2428
May 20, 2002
US
State Court
Ohio
Court of Appeals
Edwin Strickling, CPA (for wife); William Thorn (for husband)
Valen

Summary

The primary issue in this case was valuation and division of the appreciation in the value of husband's business, Charles Hamilton Excavating Co. (CHEC).

See Also

Hamilton v. Hamilton

Full Text of Court Cases
May 20, 2002

The primary issue in this case was valuation and division of the appreciation in the value of husband's business.