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Persaud v. Goad

Court affirms divorce valuations for mixed real estate and business assets; even if trial court erred in stating negative value for business that generated no income but carried high annual costs, the error was harmless where court reframed decision as one of fairness rather than finances.

Mix of Real Estate and Business Assets Poses Valuation Challenges for Courts

Court affirms divorce valuations for mixed real estate and business assets; even if trial court erred in stating negative value for business that generated no income but carried high annual costs, the error was harmless where court reframed decision as one of fairness rather than finances.

Missing an Expert: A Divorce Court Ignores Income From Restaurant Business

Trial court (divorce) commits reversible error by valuing only the hard assets of a restaurant and ignoring evidence of its substantial annual income and consistent profits.

Income approach inappropriate where no going concern

The McAffees filed for divorce in 1992. Among the many disputed issues at trial was the value of the parties' stock in Western Catering, Inc., a closely held company.

McAffee v. McAffee

At issue is the valuation of the parties' stock in Western Catering Inc. and their percentage of ownership in that closely-held business.

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