In re Marriage of Cooksey (Cooksey v. Cooksey)
In Florida divorce involving sole proprietorship, court rejects separate valuation of various intangible assets and credits owner expert’s valuation, using “with/without” method to quantify personal goodwill; court considers tax consequences even where sale of business is not imminent.
Court Credits Goodwill Determination Based on ‘With/Without’ Method
In Florida divorce involving sole proprietorship, court rejects separate valuation of various intangible assets and credits owner expert’s valuation, using “with/without” method to quantify personal goodwill; court considers tax consequences even where sale of business is not imminent.
Lay Testimony About Offer to Buy Represents Admissible Valuation Evidence
Appeals court says nonexpert testimony on a real-world offer to buy owner-spouse’s company was relevant and, therefore, admissible because it provided valuation evidence based on market approach; court remands for rehearing on all valuation testimony.
Berger v. Berger
Appeals court says nonexpert testimony on a real-world offer to buy owner-spouse’s company was relevant and, therefore, admissible because it provided valuation evidence based on market approach; court remands for rehearing on all valuation testimony.
Court and BV Expert Lack Financial Data In Difficult Divorce
Lacking financial documentation, tax returns, and cooperative owner-spouse, expert still makes credible valuation of small, sole proprietorship.
Ebner v. Ebner
Lacking financial documentation, tax returns, and cooperative owner-spouse, expert still makes credible valuation of small, sole proprietorship.
Latest Daubert Case Emphasizes Correct Measure of Damages
Court emphasizes the importance of accurate calculations in assessing damages, lost profits.
Dering v. Service Experts Alliance, LLC
Court emphasizes the importance of accurate calculations in assessing damages, lost profits.
Business Valued on Date of Separation Where Post-Separation Records Were Poorly Kept
The California Court of Appeals, Sixth District, affirmed the lower court’s decision to value a retail flower business operated by the wife on the date of separation rather than the date of trial where the wife had control over the business between the da ...
In re Marriage of Barbara Blinderman v. William Rieb
The Illinois Court of Appeals for the First District affirmed the lower court's acceptance of a business valuator's opinion of value over an industry expert's opinion of value even though the business valuator had not valued an insurance business previous ...
In re the Marriage of Charles Nelson v. Arista B. Nelson
The California Court of Appeals, Sixth District, affirmed the lower court’s decision to value a retail flower business operated by the wife on the date of separation rather than the date of trial where the wife had control over the business between the da ...
Court may reopen case to obtain clarifications as to expert’s valuation
In this marital dissolution, the trial court adopted the valuation of husband’s expert, Ronald Brien, who valued the parties’ plumbing business at $45,000.
Charles W. Rush v. Latresa A. Rush
The Mississippi Court of Appeals affirmed a trial court’s decision to value a service company inclusive of goodwill. The court reached this conclusion based on expert testimony that the business had little personal goodwill and evidence that the owner-sha ...
Midsize Service Business Has Enterprise Goodwill
The Mississippi Court of Appeals affirmed a trial court’s decision to value a service company inclusive of goodwill. The court reached this conclusion based on expert testimony that the business had little personal goodwill and evidence that the owner-shareholder was not an essential/irreplaceable part of the business.
In re the Marriage of Krug
In this marital dissolution, the trial court adopted the valuation of husband's expert, Ronald Brien, who valued the paries' plumbing business at $45,000.
30% marketability discount applied for stock repurchase restrictions
At issue in this case was the value of J.L. Wynn & Sons, Inc., a family owned heating and air-conditioning business.
Wynn v. Wynn
The issue in this case was the value of the husband's heating company.
Personal Goodwill Not Included in Marital Value of Commercial Plumbing Business
In this marital dissolution, one issue was the value of husband’s commercial plumbing business, T.J. Mechanical, Inc.
Sanders v. Sanders
Husband's expert's valuation upheld because of competent method (excess earnings & sales price to cash flow), detailed testimony and experience.
Minimal marketability discount where no intent to sell
One of the issues in this marital dissolution involved the valuation of the parties’ business T.H.E. Machine Corp.
Kussatz-Jakobson v. Jakobson
Issue is whether the trial court erred by affirming the parties’ antenuptial agreement and determining the value of a corporation owned by the parties.
Webb v. Webb
At issue is the valuation of the marital property including a heating and cooling business.
Valuation Upheld on Appeal Despite Questionable Adequacy of Evidence
The Experts: Craig Jones (for wife) Verne Payne (for husband) This case in the Ohio Court of Appeals stems from divorce litigation concerning a co-owned business, Webb's Heating a ...
Cheryl D. Gerstner v. Kevin D. Gerstner
The Missouri Court of Appeals reversed the lower court's valuation of a certificate of deposit (CD). The CD was cashed in, used to retire marital debt and the remainder used in the husband's business prior to the divorce. The lower court valued the CD as ...
Marital CD Is Not Squandered When Invested in Marital Business
The Missouri Court of Appeals reversed the lower court's valuation of a certificate of deposit (CD). The CD was cashed in, used to retire marital debt and the remainder used in the husband's business prior to the divorce. The lower court valued the CD as ...