West v. West
The wife appealed the valuation of the husband’s business, asserting that the trial court should have instructed the parties to submit evidence supporting the value instead of determining the value itself based on the evidence actually before the court. The trial court was affirmed.
Ohio Court of Appeals Affirms the Value of Husband’s Business Based on ‘the Evidence That Was Actually Before the Trial Court’
The wife appealed the valuation of the husband’s business, asserting that the trial court should have instructed the parties to submit evidence supporting the value instead of determining the value itself based on the evidence actually before the court. The trial court was affirmed.
Mining: Stone
This industry comprises (1) establishments primarily engaged in developing the mine site, mining or quarrying dimension stone (i.e., rough blocks and/or slabs of stone), or mining and quarrying crushed and broken stone and/or (2) preparation plants primarily engaged in beneficiating stone (e.g., crushing, grinding, washing, screening, pulverizing, and sizing).
Mining: Sand and Gravel
This industry comprises (1) establishments primarily engaged in developing the mine site and/or mining, quarrying, dredging for sand and gravel, or mining clay (e.g., china clay, paper clay and slip clay) or ceramic and refractory minerals and (2) preparation plants primarily engaged in beneficiating (e.g., washing, screening, and grinding) sand and gravel, clay, and ceramic and refractory minerals.
Mining: Molybdenum and Metal Ore
This industry comprises establishments primarily engaged in developing the mine site, mining, and/or beneficiating (i.e., preparing) metal ores (except iron and manganiferous ores valued for their iron content, gold ore, silver ore, copper, nickel, lead, and zinc ore).
Mining: Metals
Industries in the Mining (except Oil and Gas) subsector primarily engage in mining, mine site development, and beneficiating (i.e., preparing) metallic minerals and nonmetallic minerals, including coal. The term "mining" is used in the broad sense to include ore extraction, quarrying, and beneficiating (e.g., crushing, screening, washing, sizing, concentrating, and flotation), customarily done at the mine site. Beneficiation is the process whereby the extracted material is reduced to particles which can be separated into mineral and waste, the former suitable for further processing or direct use. The operations that take place in beneficiation are primarily mechanical, such as grinding, washing, magnetic separation, centrifugal separation, and so on. In contrast, manufacturing operations primarily use chemical and electrochemical processes, such as electrolysis, distillation, and so on. However, some treatments, such as heat treatments, take place in both stages: the beneficiation and the manufacturing (i.e., smelting/refining) stages. The range of preparation activities varies by mineral and the purity of any given ore deposit. While some minerals, such as petroleum and natural gas, require little or no preparation, others are washed and screened, while yet others, such as gold and silver, can be transformed into bullion before leaving the mine site. Establishments in the Mining (except Oil and Gas) subsector include those that have complete responsibility for operating mines and quarries (except oil and gas wells) and those that operate mines and quarries (except oil and gas wells) for others on a contract or fee basis. Establishments primarily engaged in providing support services, on a contract or fee basis (except geophysical surveying and mapping, mine site preparation, construction, and transportation activities), required for the mining and quarrying of minerals are classified in Subsector 213, Support Activities for Mining.
Mining: Iron Ore
This industry comprises establishments primarily engaged in (1) developing mine sites, mining, and/or beneficiating (i.e., preparing) iron ores and manganiferous ores valued chiefly for their iron content and/or (2) producing sinter iron ore (except iron ore produced in iron and steel mills) and other iron ore agglomerates.
Mining: Copper, Nickel, Lead and Zinc
This industry comprises establishments primarily engaged in developing the mine site, mining, and/or beneficiating (i.e., preparing) ores valued chiefly for their copper, nickel, lead, or zinc content. Beneficiating includes the transformation of ores into concentrates. Establishments primarily engaged in recovering copper concentrates by the precipitation, leaching, or electrowinning of copper ore are included in this industry.
Food Service Equipment and Supplies
This industry comprises establishments primarily engaged in the merchant wholesale distribution of commercial and related machines and equipment (except photographic equipment and supplies; office equipment; and computers and computer peripheral equipment and software) generally used in restaurants and stores.
Millwork
This industry comprises establishments primarily engaged in manufacturing hardwood and softwood cut stock and dimension stock (i.e., shapes); wood windows and wood doors; and other millwork including wood flooring. Dimension stock or cut stock is defined as lumber and worked wood products cut or shaped to specialized sizes. These establishments generally use woodworking machinery, such as jointers, planers, lathes, and routers to shape wood.
Military Armored Vehicle, Tank, and Tank Component Manufacturing
This U.S. industry comprises establishments primarily engaged in manufacturing complete military armored vehicles, combat tanks, specialized components for combat tanks, and self-propelled weapons.
Midas
This U.S. industry comprises establishments primarily engaged in providing specialized mechanical or electrical repair and maintenance services (except engine repair and replacement) for automotive vehicles, such as passenger cars, trucks, and vans, and all trailers.
Metal Stamping and Forging
This industry comprises establishments primarily engaged in one or more of the following: (1) manufacturing forgings from purchased metals; (2) manufacturing metal custom roll forming products; (3) manufacturing metal stamped and spun products (except automotive, cans, coins); and (4) manufacturing powder metallurgy products. Establishments making metal forgings, metal stampings, and metal spun products and further manufacturing (e.g., machining, assembling) a specific manufactured product are classified in the industry of the finished product. Metal forging, metal stamping, and metal spun products establishments may perform surface finishing operations, such as cleaning and deburring, on the products they manufacture.
Metal Plating and Treating
This industry comprises establishments primarily engaged in one or more of the following: (1) heat treating metals and metal products; (2) enameling, lacquering, and varnishing metals and metal products; (3) hot dip galvanizing metals and metal products; (4) engraving, chasing, or etching metals and metal products (except jewelry; personal goods carried on or about the person, such as compacts and cigarette cases; precious metal products (except precious plated flatware and other plated ware); and printing plates); (5) powder coating metals and metal products; (6) electroplating, plating, anodizing, coloring, and finishing metals and metal products; and (7) providing other metal surfacing services for the trade. Establishments in this industry coat, engrave, and heat treat metals and metal formed products fabricated elsewhere. Included in this industry are establishments that perform these processes on other materials, such as plastics, in addition to metals.
Food Service Contractors
This industry comprises establishments primarily engaged in providing food services at institutional, governmental, commercial, or industrial locations of others based on contractual arrangements with these types of organizations for a specified period of time. The establishments of this industry provide food services for the convenience of the contracting organization or the contracting organization's customers. The contractual arrangement of these establishments with contracting organizations may vary by type of facility operated (e.g., cafeteria, restaurant, fast-food eating place), revenue sharing, cost structure, and personnel provided. Management staff is always provided by food service contractors.
Merry Maids
This industry comprises establishments primarily engaged in cleaning building interiors, interiors of transportation equipment (e.g., aircraft, rail cars, ships), and/or windows.
Mental Health Practitioners (Except Physicians)
This industry comprises establishments of independent mental health practitioners (except physicians) primarily engaged in (1) the diagnosis and treatment of mental, emotional, and behavioral disorders and/or (2) the diagnosis and treatment of individual or group social dysfunction brought about by such causes as mental illness, alcohol and substance abuse, physical and emotional trauma, or stress. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.
Mental Health Physicians
This U.S. industry comprises establishments of health practitioners having the degree of M.D. (Doctor of medicine) or D.O. (Doctor of osteopathy) primarily engaged in the independent practice of psychiatry or psychoanalysis. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.
Mental Health and Substance Abuse Centers
This industry comprises establishments primarily engaged in providing residential care and treatment for patients with mental health and substance abuse illnesses. These establishments provide room, board, supervision, and counseling services. Although medical services may be available at these establishments, they are incidental to the counseling, mental rehabilitation, and support services offered. These establishments generally provide a wide range of social services in addition to counseling.
Food Manufacturing
Industries in the Food Manufacturing subsector transform livestock and agricultural products into products for intermediate or final consumption. The industry groups are distinguished by the raw materials (generally of animal or vegetable origin) processed into food products. The food products manufactured in these establishments are typically sold to wholesalers or retailers for distribution to consumers, but establishments primarily engaged in retailing bakery and candy products made on the premises not for immediate consumption are included. Establishments primarily engaged in manufacturing beverages are classified in Subsector 312, Beverage and Tobacco Product Manufacturing.
Men's Clothing Stores
This industry comprises establishments primarily engaged in retailing general or specialized lines of new clothing and clothing accessories, such as hats and caps, costume jewelry, gloves, handbags, ties, wigs, toupees, and belts. These establishments may provide basic alterations, such as hemming, taking in or letting out seams, or lengthening or shortening sleeves.
Meineke
This U.S. industry comprises establishments primarily engaged in providing specialized mechanical or electrical repair and maintenance services (except engine repair and replacement) for automotive vehicles, such as passenger cars, trucks, and vans, and all trailers.
Medical Transcription
This industry comprises establishments primarily engaged in one or more of the following: (1) letter or resume writing; (2) document editing or proofreading; (3) typing, word processing, or desktop publishing; and (4) stenographic (except court reporting or stenotype recording), transcription, and other secretarial services.
Medical Spas
This U.S. industry comprises establishments primarily engaged in providing personal care services (except hair, nail, facial, nonpermanent makeup, or non-medical diet and weight reducing services).
Medical Practices (Physicians)
This U.S. industry comprises establishments of health practitioners having the degree of M.D. (Doctor of medicine) or D.O. (Doctor of osteopathy) primarily engaged in the independent practice of general or specialized medicine (except psychiatry or psychoanalysis) or surgery. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.