Once Upon A Child
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). This industry includes establishments retailing used merchandise on an auction basis.
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).
Clothing Stores, Used
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). This industry includes establishments retailing used merchandise on an auction basis.
Bookstores, Rare and Used
This industry comprises establishments primarily engaged in retailing new books, newspapers, magazines, and other periodicals (without publishing).
Pawnshops
This U.S. industry comprises establishments primarily engaged in providing nondepository credit (except credit card issuing, sales financing, consumer lending, real estate credit, international trade financing, and secondary market financing). Examples of types of lending in this industry are: short-term inventory credit, agricultural lending (except real estate and sales financing) and consumer cash lending secured by personal property.
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).
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.
Two Months Data Is Not a Sufficient Basis to Establish Monthly Income for Support Purposes
The California Court of Appeals, Fourth District reversed a lower court’s computation of income from which child support and alimony were determined. The payor’s income fluctuated as a result of commission sales to the financial markets. The trial court u ...
In re the Marriage of Susan Riddle v. Tracey Riddle
The California Court of Appeals, Fourth District reversed a lower court’s computation of income from which child support and alimony were determined. The payor’s income fluctuated as a result of commission sales to the financial markets. The trial court u ...
Lynda Pearl Boaz v. Gene Davis Boaz
The Texas Court of Appeals for the First District at Houston determined that a wife did not present sufficient evidence to withstand a no evidence motion regarding the husband’s alleged fraudulent disclosure that stated the business’s value was unknown wh ...
Fraud Claimant’s Use of Business Appraiser Defeats Motion to Set Aside Divorce Decree
The Texas Court of Appeals for the First District at Houston determined that a wife did not present sufficient evidence to withstand a no evidence motion regarding the husband’s alleged fraudulent disclosure that stated the business’s value was unknown wh ...
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.
Kevin Weston MacDonald v. Diane MacDonald
A divided Mississippi Supreme Court affirmed the trial court's valuation of the parties' pawn shop. The pawn shop was organized as a partnership with the husband and his father; however, the partners disregarded the partnership agreement and the husband ...