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Antique Shops/Dealers

This industry comprises establishments primarily engaged in retailing used merchandise, antiques, and secondhand goods (except motor vehicles, such as automobiles, RVs, motorcycles, and boats; motor vehicle parts; tires; and mobile homes).

Resale Shops

This industry comprises establishments primarily engaged in retailing used merchandise, antiques, and secondhand goods (except motor vehicles, such as automobiles, RVs, motorcycles, and boats; motor vehicle parts; tires; and mobile homes).

Consignment Shops

This industry comprises establishments primarily engaged in retailing used merchandise, antiques, and secondhand goods (except motor vehicles, such as automobiles, RVs, motorcycles, and boats; motor vehicle parts; tires; and mobile homes).

In re Hembree

In this appeal of a denied motion by the wife to set aside a marital settlement order, the appellate court affirmed the trial court. The wife claimed that the husband did not disclose a number of marital assets and misrepresented the values of certain marital assets. The trial court appointed its own expert for valuation of assets. The expert was unable to value a number of the assets for lack of information including a lack of proof of existence of some alleged assets.

Appellate Court (California) Affirms Denial of Wife’s Motion Claiming Missing Assets and Undervalued Assets

In this appeal of a denied motion by the wife to set aside a marital settlement order, the appellate court affirmed the trial court. The wife claimed that the husband did not disclose a number of marital assets and misrepresented the values of certain marital assets. The trial court appointed its own expert for valuation of assets. The expert was unable to value a number of the assets for lack of information including a lack of proof of existence of some alleged assets.

Mann v. Mann

In appreciation of value case, court agrees with wife’s expert that calculation of marital portion of wife’s interest in family business requires quantification of personal goodwill attributable to wife based on value of noncompete to potential buyer in arm’s-length transaction.

Court Adopts Appreciation Analysis That Places ‘Specific Dollar Value’ on Goodwill

In appreciation of value case, court agrees with wife’s expert that calculation of marital portion of wife’s interest in family business requires quantification of personal goodwill attributable to wife based on value of noncompete to potential buyer in arm’s-length transaction.

Lonnie D. Collins v. Gail N. Collins

The Montana Supreme Court affirmed a lower court’s valuation of two antique businesses. The businesses were valued using an asset-based approach because they were liquidated following the valuation date. The values were established by the only expert to t ...

Antique Businesses Valued Using Asset Approach

The Montana Supreme Court affirmed a lower court’s valuation of two antique businesses.

Valuation based on discretionary cash flow allows for separate distribution of business assets

One of the primary issues in this marital dissolution was whether the trial court double-counted antiques inventory when it valued the antique business, Gaglio and Molnar, Inc. (G&M),and ordered the sale of certain inventory and division of the proceeds.

Gaglio v. Molnar-Gaglio

At issue is the valuation of husband's various business interest.

Manis v. Manis

At issue is the valuation of the marital property and husband's various businesses, including pawn shops and horseback riding enterprises.

Witness credibility issues affect valuation

This appeal raised issues concerning the trial court's business financial review from the special master.

Richard Hall v. Donald King, etc., et al.

The New York Supreme Court, Appellate Division, First Department affirmed the lower court's decision to value an ongoing antiques reproduction business using the net asset value method. It additionally affirmed the lower court's decision to apply a lack ...

Lack of Marketability Discount Applied to All Corporate Assets

The New York Supreme Court, Appellate Division, 1st Department, affirmed the lower court's decision to value an ongoing antiques reproduction business using the net asset value method.

Richard Hall v. Donald King

The New York Supreme Court, New York County concluded that the fair value of a minority interest in a antique furniture reproduction company for the purposes of a buyout to avoid dissolution under the Business Corporation Law could be determined using the ...

Net Asset Approach Sets Value in Corporate Buyout Proceeding

The Supreme Court, New York County, considered whether the net asset ap­proach could be used to value a minority shareholder's interest for the purposes of a corpo­rate buyout under B.C.L. 1118.

Simmons v. Simmons

At issue is whether the trial court made a typographical error in its findings with respect to the value of appellant's antique business.

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