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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 ...

Partnership Agreement Ignored by its Partners Given No Consideration

A divided Mississippi Supreme Court affirmed the trial court's valuation of the parties' pawn shop.

Simmons v. Simmons

At issue is whether the trial court made a typographical error in its findings with respect to the value of appellant's antique business.

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