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South Carolina Supreme Court Makes New Law on Business Goodwill

In a first, state high court “cautiously” decides enterprise goodwill is marital property subject to equitable division and affirms that personal goodwill is not; court rejects claim that only professionals can develop personal goodwill in a business.

Moore v. Moore

In a first, state high court “cautiously” decides enterprise goodwill is marital property subject to equitable division and affirms that personal goodwill is not; court rejects claim that only professionals can develop personal goodwill in a business.

Court Dissolves Business, All for Want of ‘Book Value’ Definition

State Supreme Court ratifies dissolution of corporation based on unenforceability of buy-sell agreement and its standard of “book value,” when general disarray and destruction of company records made determination of book value impossible.

Ehlinger v. Hauser (II)

State Supreme Court ratifies dissolution of corporation based on unenforceability of buy-sell agreement and its standard of “book value,” when general disarray and destruction of company records made determination of book value impossible.

Ehlinger v. Hauser (I)

Court finds partnership buyout provision on book value ‘too vague to cure.’

Consideration of Tax Consequences Error Where No Evidence of Intent to Sell

The issue in this marital dissolution was the value of the husbands gutter, wood-stove, and fireplace sales and installation business, Hruska-Schuman Company, Inc. Based upon expert testim ...

Schuman v. Schuman

Natalie K. Schuman appeals from a decree entered by the district court for Lancaster County which dissolved her marriage to Bradley W. Schuman and divided the marital estate.

Janice Blalock Yates v. William Mark Yates

The Tennessee Court of Appeals, Western Section at Jackson, affirmed the lower court's valuation of the appreciation in a 10% interest in a family-owned retail furniture operation.

Market Value Method Rejected

The Tennessee Court of Appeals, Western Section at Jackson, affirmed the lower court's valuation of the appreciation in a 10% interest in a family-owned retail furniture operation.

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