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Daniel J. Kusterer v. Lorrie A. Kusterer

The Florida Court of Appeal, First District reversed and remanded a trial court’s determination of a shareholder-spouse’s income for support purposes because it included the full amount of income passed-through to the shareholder rather than the amount th ...

Pass-Through Income Should Be Analyzed for Payer Spouse’s Income Determination

The Florida Court of Appeal, First District reversed and remanded a trial court’s determination of a shareholder-spouse’s income for support purposes because it included the full amount of income passed-through to the shareholder.

Shareholder agreement restrictions support 30% marketability discounts

The wife appealed a judgment from the trial court that valued husband's minority interest in a closely held corporation in a dissolution of marriage. Wife challenged the trial court's qualif ...

Cerretani v. Cerretani

Wife challenged the trial court's qualification of husband's witness as an expert witness and discounting husband's interest by 30%.

Goodwill Value Excluded in Butch's Welding Shop

In a divorce action, husband argues that the trial court's valuation of the husband's business, Butch's Welding and Repair Shop (Butch's), was improperly high. Husband's expert, Ro ...

Utter v. Utter

At issue is the valuation of husband's welding and repair shop.

In re Marriage of Hunter

One issue in this case was the valuation of Husband's welding business.

Elliotts, Inc. v. Commissioner

Issue is whether part of the compensation paid Taxpayer's chief executive and sole shareholder constituted a dividend distribution and thus was not deductible under section 162(a)(1).

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