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In re Marriage of Marasco

This case was an appeal of an Iowa marital dissolution decree. The husband on appeal argued the value the wife’s expert determined was too high and should not have been relied on. The appellate court noted that part of the reason the trial court used the wife’s expert’s appraisal was that the business was able to obtain a $10 million loan during the time of the valuation. Additionally, the appellate court affirmed that the entire value of the business was community property.

Iowa Court of Appeals Affirms Value of Husband’s Business Determined by Wife’s Expert and Includes Total Value as Marital Property

This case was an appeal of an Iowa marital dissolution decree. The husband on appeal argued the value the wife’s expert determined was too high and should not have been relied on. The appellate court noted that part of the reason the trial court used the wife’s expert’s appraisal was that the business was able to obtain a $10 million loan during the time of the valuation. Additionally, the appellate court affirmed that the entire value of the business was community property.

Valuation based on future "option to purchase" price rejected by trial court

The issue in this marital dissolution matter was whether the husband had realized any "added value" when he exercised stock options in Cedar Works, Inc. Facts Under the terms of th ...

Willman v. Cole

The issue in this marital dissolution matter was whether the husband had realized any "added value" when he exercised stock options in Cedar Works, Inc.

Taxpayer Hurt in Undivided Timberland Case

At issue is the fair market value of a 25% undivided interest in timberland Barge owned, which was the subject of gifts Barge made in 1987.

Estate of Barge v. Commissioner

Business Valuation and Taxes: Procedure, Law and Perspective ...

In re Marriage of Adams

One isssue in this case was the valuation of a corporation's goodwill.

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