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Court finds no intangibles

Among other issues, wife contests assigned value of husband's consulting business - a sole proprietorship. Wife's expert, Carl J. Monastra, was found to be unreliable by Court, except for ...

Iowa Supreme Court Affirms Damages From Lost Royalties

On appeal, Nieman's appealed a ruling that awarded Olson $650,000 in damages for misappropriation of a trade secret. Olson cross appealed regarding the district court's refusal to award exem ...

Briskey v. Briskey

One issue was whether the trial court abused its discretion when it ignored the testimony of one of the experts.

Olson v. Nieman's, Ltd.

Issue was whether the plaintiff's expert's damages calculation was speculative.

Supreme Court Upholds Superior Court's Valuation of One-Third Ownership

Shareholder of a closely held corporation, William Carver, appeals from the Superior Court's judgment valuing his 33.3% ownership interest in Quality Inspection and Testing, despite the Superior Court entering judgment in favor of Carver, finding the company's value at dissolution to be $20,000.

Carver v. Quality Inspection and Testing

At issue is the valuation of the plaintiff's one-third ownership interest in a closely-held corporation, Quality Inspection and Testing, Inc. (QIT-I), following its dissolution.

9th Circuit Denies PA&E Case Rehearing

In our December issue (pp. 11-12), we reported that the 9th Circuit reversed the District Court in Newman Howard v. Edward A. Shay and that defendants had filed a petition for rehearing by the 9th Circuit en banc.

Howard v. Shay (Supreme Court)

Petition for a writ of certiorari from Ninth Circuit opinion to U.S.Supreme Court is denied.

Kluck v. Kluck

Issue is whether the trial court erred in finding husband's ten percent ownership interest in a professional engineering corporation had no value.

Stock Repurchase Agreement in Professional Corporation Indicates the Interest Has Value

The North Dakota Supreme Court reversed and remanded a trial court's finding that a minority interest in an engineering firm had no value.

Appellate court reduces $3.9 million marital assets by $1.7 million partnership interest overvaluation

Husband claims that the trial court erred in valuing his partnership interest in Clough, Harbour & Associates (CHA), a professional engineering firm.

Harbour v. Harbour

At issue is the valuation of husband's interest in an engineering firm.

King v. King

At issue was the valuation of husband's engineering company and the inclusion of goodwill.

Rogers v. Rogers

At issue is the valuation of husband's interest in his key-man services corporation.

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