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Market Comparables Prove More Persuasive Than Income Approach for Electric Company

Divorce court prefers market approach to income approach for valuation of electrical company, finding market data supplied sufficient comparables.

Hester v. Hester

Divorce court prefers market approach to income approach for valuation of electrical company, finding market data supplied sufficient comparables.

Court corrects double counting of husband’s income

The issue in this marital dissolution was the value of husband’s telephone equipment business, TechniCom, Inc.

Future Profits and 'Lost Going Concern Value' Denied Where Damages Are Unforeseen and Uncertain

One issue in this breach of contract case was the calculation of future profits that would have been expected if not for the breach.

Mitchell Lloyd MaGill v. Mary R. MaGill

The Tennessee Court of Appeals affirmed the lower court’s decision not to place a value on two businesses operated by the husband. The appellate court noted that neither party presented any evidence regarding the value of the businesses’ assets and the ev ...

A Business Appraiser Should Have Been Retained to Establish the Value of Businesses

The Tennessee Court of Appeals affirmed the lower court’s decision not to place a value on two businesses operated by the husband.

Frett v. Frett

IN THE COURT OF APPEALS OF IOWA No. 4-083 / 03-1305 Filed May 14, 2004 IN RE THE MARRIAGE OF LISA MARIE FRETT and ROBERT JAY FRETT Upon the Petition of LISA MARIE FRETT, Petitioner-Appellee, And Concerning ROBERT JAY FRETT, Respondent-Appellant. Appeal from the Iowa District Court for Linn County, Thomas L. Koehler, Judge. Robert Frett appeals several economic provisions of the parties' dissolution decree. AFFIRMED AS MODIFIED.

Trenhaile v. J.H. Findorff & Son, Inc.

Claim for lost future profits must be supported by reasonable evidence. Expert's credibility at issue because of exclusion of bad years in his calculations for projection of business profit.

Failure to consider shareholder loan has no impact on property division

Issues in this marital dissolution were the value of husband’s electrical contracting business, Romey Electric, and the proper treatment of a shareholder loan husband made to the wholly owned S corporation.

In re the marriage of Romey

Husband's building for business located on personal property not valued separately because it ultimately added little value to the property as a whole.

Valuation Within Range of Expert Testimony Upheld

Husband received Scheppelmann Electric as a gift from his father about two years after the parties were married.

Scheppelmann v. Scheppelmann

Issue was whether wife was entitled to a share of appreciation in value of husband's separate business received as a gift during marriage.

Creech v. Creech

At issue is the valuation of husband's electrical business.

Ex-wife questions court's value of husband's business

Trial court's valuation of husband's 55% interest in business upheld because it was within the range of the values testified to by the parties' experts.

Buy-sell price

The primary issue in this case centered on 20 shares of stock Darrell Dieger (appellee) bought during the marriage. Darrell had been employed with Packard Electric (PE) and in 1994 he was of ...

Court Disallows Built-In Capital Gains Discount

At issue is whether the estate of Welch is entitled to discount the value of stock for built-in capital gains taxes, causing a deficiency of $59,987 in federal estate taxes.

In re Marriage of Dieger

At issue is the valuation of twenty shares of husband's stock.

Estate of Welch v. Commissioner (I)

At issue is whether the estate of Welch is entitled to discount the value of stock for built-in capital gains taxes.

Troutman v. Troutman

One issue in this case was the value of husband's electrical company.

Troutman v. Troutman

1991 Del. Fam. Ct. LEXIS 39 (Del. Fam. Ct. Jan. 22, 1991). Judge Keil.

Moulton v. Moulton

One issue in this case was the inclusion of equipment in determining the value of the husband's electrical contracting business.

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