BVR's Business Valuation in Divorce Case Law Compendium, Third Edition

May 2016 Hardcover, PDF (754 pages)

BVR (editor)

Business Valuation Resources, LLC

The most current analysis on how state courts throughout the country assess business valuation methods and view issues specific to divorce cases.

Divorce is a state law matter. Since different states have different statutes and case law pertaining to marital distribution, it can be difficult for attorneys and experts alike to keep up with key valuation developments. BVR’s new Business Valuation in Divorce Case Law Compendium, Third Edition is an indispensable tool for every divorce professional who wants to stay ahead of the game.

Now updated with the most recent court cases featuring divorce cases with a business valuation component, this must-have compendium contains 340+ divorce cases which grapple with key business valuation issues. It is organized into seven key topical sections so you can find the information you need quickly and easily. The new edition includes in-depth coverage from our acclaimed legal analysts as well as top business valuation experts, who report on disputes ranging from personal versus professional goodwill, discounts, tax affecting, and more. This one-of-a-kind legal resource saves hours of research with comprehensive coverage on the best (and worst) practices that attorneys and experts used in making their case in courts throughout the country.

This publication and many more are also available for download with a subscription to the Digital Library or BVResearch Pro.
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Additional Product Details

Highlights of the compendium include:


  • Save hours of research time with the most current analysis of the business valuation issues that often arise in divorce cases.  Quickly learn how courts across the U.S. view business valuation methods and approaches in divorce cases with analysis of 340 + cases 

  • Easily navigate each state's position on goodwill in divorce. This compendium provides an easy to use reference chart (Jurisprudence in Divorce) as a guide to the complicated topic of how goodwill is viewed on a state-by-state basis

  • Don't miss key strategies that can help you be a more effective financial expert. Get in-depth analysis from BVR’s expert legal team on which techniques financial experts have employed that have either stood up or failed in court

  • Tap into the knowledge of top business valuation experts. In addition to case law analysis, this compendium offers advice from top business valuation experts on valuing goodwill in divorce, double-dipping, tax affecting and discounts

Table of Contents



  • Ten Time-Tested Ways to Build a Defensible Divorce Valuation

Part I. Divorce and Goodwill

  • In Divorce, Who Owns the Goodwill? A New Analysis and Approach
  • Charting Goodwill Jurisprudence (as of January 2016)
  • Divorce and Goodwill Case Digests
    Ackerman v. Ackerman
    Ahern v. Ahern
    In re Marriage of Alexander
    Alsup v. Alsup
    In re Marriage of Baker
    Balicki v. Balicki
    Banchefsky v. Banchefsky
    In re the Marriage of Banning
    In re Marriage of Barten
    Bass v. Bass
    Bertholet v. Bertholet
    Bobrow v. Bobrow
    Brave v. Brave (I)
    Brave v. Brave (II)
    Brockbank v. Brockbank
    Brown v. Brown
    Brumback v. Brumback
    In re Marriage of Bruns
    Bunkers v. Bunkers
    Burnett v. Burnett
    Buzzanell v. Miller
    Carlson v. Carlson
    In re the Marriage of Ceilley
    Champion v. Champion
    Chandler v. Chandler
    Charles v. Charles
    Chesterfield v. Nash
    Christians v. Christians
    Clukey v. Clukey
    Clymer v. Clymer
    Cole v. Cole
    Conger v. Conger
    Conner v. Conner
    Conway v. Conway
    Crews v. Crews
    In re the Marriage of Crosetto
    Cummings v. Cummings
    In re the Marriage of Denton
    Desalle v. Gentry
    In re Marriage of Devries
    Duboise v. Duboise
    In re the Marriage of Dye
    Ellington v. Ellington
    In re Marriage of Ferkel
    In re the Marriage of Field
    Finby v. Finby
    Flauto v. Flauto
    Fogarty v. Fogarty
    Frazier v. Frazier
    Gaskill v. Robbins (I)
    Gaskill v. Robbins (II)
    Gaskill v. Robbins (III)
    Gaydos v. Gaydos
    Geaccone v. Geaccone
    In re Marriage of Gelman
    Gentile v. Gentile
    Gill v. Gill
    Gomez v. Gomez
    Goodson v. Goodson
    Goswami v. Goswami
    Greene v. Greene
    In re the Marriage of Grim
    In re Marriage of Haefele
    Hamilton v. Hamilton
    In re Marriage of Hanscam
    In re Marriage of Harrod
    Hartline v. Hartline
    Held v. Held
    Helfer v. Helfer (I)
    Helfer v. Helfer (II)
    Hershewe v. Hershewe
    Hess v. Hess
    Hill v. Hill
    Hoebelheinrich v. Hoebelheinrich
    Houchens v. Boschert
    Hough v. Hough
    Howell v. Howell (I)
    Howell v. Howell (II)
    In re the Marriage of Huebner
    In re the Marriage of Iredale and Cates
    In re Marriage of Jackson
    James v. James
    Jensen v. Jensen
    In re Marriage of Johnson
    Kehrin v. Kehrin
    Kerce v. Kerce
    King v. King
    In re Marriage of Kingery
    Kricsfeld v. Kricsfeld
    K.T. v. M.T.
    Landry v. Simon
    Ledwith v. Ledwith
    Lunn v. Lunn
    D.K. MacDonald and Elise C. MacDonald v. CIR
    Manelick v. Manelick
    Masters v. Masters
    May v. May
    McAffee v. McAffee
    McCarter v. McCarter
    McDuffy v. McDuffy
    McKee v. McKee
    McReath v. McReath (I)
    McReath v. McReath (II)
    McSparron v. McSparron
    In re Marriage of McTiernan
    Mickler v. Mickler
    Miller v. Miller
    Moll v. Moll
    Monaco v. Stewart
    In re the Marriage of Monaghan
    Moore v. Moore
    Moretti v. Moretti
    Moser v. Moser
    Nowzaradan v. Nowzaradan
    O’Donnell-States v. States
    Pearlstein v. Pearlstein
    Pelanda v. Pelanda
    Pellom v. Pellom
    In re Marriage of Porter
    Potter v. Potter
    Quillen v. Quillen (I)
    Quillen v. Quillen (II)
    Rabe v. Rabe
    Reedy-Huffman v. Huffman
    Rhodes v. Rhodes
    Rolfe v. Rolfe
    Root v. Root
    Rupert v. Rupert
    Rush v. Rush
    Russell v. Russell
    Russell v. Russell
    R.V.K. v. L.L.K
    Sanders v. Sanders
    Elizabeth Plaia Schiro v. Joseph Andrew Schiro
    Vicki A. Schiro v. William A. Schiro
    In re the Marriage of Schneider
    Schneider v. Schneider
    Seiler v. Seiler
    Sharp v. Sharp
    In re the Marriage of Sims
    Singley v. Singley
    Skrabak v. Skrabak
    Slater v. Slater
    Smith v. Smith
    Soileau v. Soileau
    Statham v. Statham
    Stewart v. Stewart
    Swaney v. Swaney
    Sweere v. Gilbert-Sweere
    In re Marriage of Theurer
    Travis v. Travis
    Triperinas v. Triperinas
    Utter v. Utter
    In re the Marriage of Viviano
    Von Hohn v. Von Hohn
    Waddell v. Waddell
    Walker v. Walker
    Walsh v. Walsh
    Ward v. Ward
    Watson v. Watson
    In the Matter of Watterworth and Watterworth
    In re the Marriage of Weakley
    Weinberg v. Dickson-Weinberg
    In re the Marriage of Wicheta
    Wichman v. Wichman
    Verne Williams v. Kim Williams
    Alonzo D. Williams, Sr. v. Henrietta E. Williams
    In re Marriage of Wilson
    Wilson v. Wilson
    Wright v. Wright
    Wright v. Wright
    Yoon v. Yoon
    Zasler v. Zasler
    In re Marriage of Zells

Part II. Divorce and the Double Dip

  • The Persistent Problem of ‘Double Dipping’
  • The Double-Dip Concept Is Often a Misconception
  • An Update on Double Dipping for BV Practitioners
  • Divorce and the Double Dip Case Digests
    In re Marriage of Blazer
    Bohme v. Bohme
    Gallo v. Gallo
    Gifford v. Gifford
    Heller v. Heller (Heller I, II, III)
    Keane v. Keane
    Kowalska-Davis v. Davis
    Loutts v. Loutts
    In re Mauer
    Sampson v. Sampson
    Settele v. Settele
    Sieber v. Sieber
    Steneken v. Steneken (I)
    Steneken v. Steneken (II)
    Wold v. Wold

Part III. Divorce and Fair Value

  • Divorce and Fair Value
  • Divorce and Fair Value Case Digests
    Baltrusis v. Baltrusis
    Bernier v. Bernier
    Boyd v. Boyd
    Brown v. Brown
    Crismon v. Crismon
    Drumheller v. Drumheller
    Fisher v. Fisher
    Grelier v. Grelier (I)
    Grelier v. Grelier (II)
    In the Matter of Overbey
    In re Marriage of Thornhill (I)
    In re Marriage of Thornhill (II)
    Part IV. Divorce and Tax Affecting
    11. Analyzing the History of Tax Affecting Business Value in Divorce Cases
    12. Divorce and Tax Affecting Case Digests
    Adams v. Adams
    Balicki v. Balicki
    Bernier v. Bernier
    Hamelink v. Hamelink
    In re Marriage of Herlitzke
    Nieman v. Nieman
    Vicario v. Vicario

Part V. Divorce and Active/Passive Appreciation

  • Demographic Trends: Apportioning the Active and Passive Components
  • A Quantitative Model Evolves for Determining Passive Appreciation
  • Divorce and Active/Passive Appreciation Case Digests
    Berg v. Young
    Campbell v. Campbell
    Iacampo v. Oliver-Iacampo
    Mahoney-Buntzman v. Buntzman
    Moore v. Moore

Part VII. Other Key Divorce Cases

  • Other Divorce Case Digests
    A.C. v. J.O.
    Adams v. Adams
    Alexander v. Alexander
    Amaraneni v. Amaraneni (unpub.)
    Anderson v. Anderson
    In re Marriage of Armour
    Arn v. Arn
    Augoshe v. Lehman
    Aukeman v. Aukeman
    In re Marriage of Baker
    Barlow v. Barlow
    Barone v. Barone
    Barth v. Barth
    Barton v. Barton
    In re the Marriage of Batt
    In re Marriage of Bauer
    In re Marriage of Becker (I)
    In re Marriage of Becker (II)
    Berenberg v. Berenberg
    Berger v. Berger
    Bersin v. Golonka
    Bertuca v. Bertuca
    Brickner v. Brickner
    Brooks v. Brooks
    Browne v. Browne, Jr.
    Burks v. Burks
    Burstein v. Burstein
    Burton v. Mooneyham
    Bussa v. Bussa
    Caldas v. Caldas
    In re Marriage of Cantarella
    Caveney v. Caveney
    Cerretani v. Cerretani
    Chattree v. Chattree
    Cohen v. Cohen
    Colclasure v. Colclasure
    Collier v. Collier
    Cornett v. Cornett
    In re the Marriage of Covell
    Cox v. Cox
    Crider v. Crider
    Crowder v. Crowder
    Dahill v. Dahill
    Davidson v. Davidson
    Davis v. Davis
    In re the Marriage of DeCosse
    Dickert v. Dickert
    D.K.H. v. L.R.G.
    Doe v. Roe
    Dowell v. Dowell
    Duke v. Duke
    Ebner v. Ebner
    Ebner v. Ebner
    Elliott v. Elliott
    Ellis v. Ellis
    Entingh v. Entingh
    Erp v. Erp
    In re Marriage of Erpelding
    Evenson v. Evenson
    Farmer v. Farmer
    Fausch v. Fausch
    Ferguson v. Ferguson
    Ferraro v. Ferraro
    Fickle v. Fickle
    Finney v. Finney
    Foppe v. Foppe
    In re the Marriage of Franzen
    In re Marriage of Frawley
    Freihage v. Freihage
    In re Marriage of Frett
    Garcia v. Garcia
    Gardner v. Gardner
    Garman v. Garman
    In the Matter of the Marriage of Gay
    In re Marriage of Gerhard
    Nanci Gibbons v. Roy Gibbons
    Gibbons v. Gibbons
    In re the Marriage of Gillespie
    Gohl v. Gohl
    Goldfarb v. Yelton
    Goodwin v. Goodwin
    Gottsacker v. Gottsacker
    Graves v. Tomlinson
    Grow v. Grow
    In re the Marriage of Grunsten
    Gupta v. Gupta
    In re Marriage of Hagar
    Halliday v. Halliday
    Hancock v. Hancock
    Vicky Hanson v. Niles Hanson
    Hanson v. Hanson
    Hanusin v. Hanusin
    Hartley v. Hartley
    In re Marriage of Hartung
    In re Marriage of Hashemian
    Havrilak v. Havrilak
    Hayden v. Pittendrigh
    Haymes v. Haymes
    Haynes v. Haynes
    Head v. Head
    Herbrand v. Herbrand
    In re Marriage of Heroy
    Hester v. Hester
    Hissa v. Hissa
    In re the Marriage of Hoker
    In re Honer
    Hugh v. Hugh
    Inzer v. Inzer
    Jones v. Jones
    Jones v. Jones
    Kalisch v. Kalisch
    Kapadia v. Kapadia
    Kapp v. Kapp
    K.B.R. v. E.P.R.
    Keener v. Keener
    In re Marriage of Keener
    Keig v. Keig
    Keil v. Keil
    Kinman v. Kinman
    Kojovic v. Goldman
    Kussatz-Jakobson v. Jakobson
    Lakin v. Lakin
    Lannes v. Lannes
    In re the Marriage of Lee
    Lemmen v. Lemmen
    L.R.M. v. R.K.M.
    Mandell v. Mandell
    In re the Marriage of Mann
    McCulloch v. McCulloch
    McGregor v. McGregor
    McRae v. McRae
    In re Marriage of Meek-Duncomb
    Mexic v. Mexic
    Michael v. Michael
    Miller v. Miller
    Mistretta v. Mistretta
    Money v. Money
    Montisano v. Montisano
    Moore v. Moore, Inc.
    Morton v. Morton
    Moser v. Moser
    Myers v. Myers
    Myhre v. Myhre
    Neuman v. Neuman
    Nevarez v. Nevarez
    Nichols v. Nichols
    Nowels v. Nowels
    Olsen v. Olsen
    Palmerino v. Palmerino
    Pappas v. Pappas
    Patel v. Patel
    Peltzer v. Peltzer
    In re the Marriage of Peters
    Petersen v. Petersen
    Pickard v. Pickard
    Popham v. Popham
    Prevost v. Prevost
    In re Marriage of Price and Turkanis
    Rattee v. Rattee
    In re Marriage of Restaino
    Rhinehart v. Rhinehart
    Richards v. Knuchel
    In re Marriage of Rodenback
    In re Marriage of Ross
    Rozenman v. Rozenman
    Salumbides v. Salumbides
    Schaeffer v. Schaeffer
    Scharfman v. Scharfman
    Schickner v. Schickner
    In re the Marriage of Schleif
    Schorer v. Schorer
    Schumann v. Schumann
    Scott v. Scott
    Shewbart v. Shewbart (I)
    Shewbart v. Shewbart (II)
    Short v. Short
    Shuck v. Shuck
    Sides v. Sides
    Silver v. Silver
    Skokos v. Skokos
    Sommer v. Sommer
    Spady v. Spady
    Sparks v. Sparks
    Stageberg v. Stageberg
    Starling v. Starling
    In re the Marriage of Steele
    Sternat v. Sternat
    Stevens v. Stevens
    Stribling v. Stribling
    Taaid v. Taaid
    Tatum v. Tatum
    Taylor v. Taylor
    Thill v. Thill
    In re Marriage of Thompson
    In re the Marriage of Tofte
    Troutman v. Troutman
    Vanzant v. Vanzant
    Verholek v. Verholek
    In re the Marriage of Walbon
    Walker v. Walker
    Ward v. Ward
    Washington v. Washington
    Wechsler v. Wechsler
    Weinstein v. Weinstein
    In re Marriage of Williams
    Williams v. Williams
    Wingate v. Wingate
    Wood v. Wood
    Wright v. Wright
    Wright v. Wright
    Wynn v. Wynn
    Yates v. Yates
    Young v. Young
    Zambos v. Zambos
    In re the Marriage of Zane
    Zerbe v. Zerbe
    Zoldan v. Zoldan
    Zwerk v. Zwerk