In re Marriage of Remitz
In this divorce case, the Montana Supreme Court reversed the trial court’s use of the date of dissolution, May 2017, as the valuation date, reversed the trial court’s revaluation of the husband’s business, and reverted to the value determined to the trial date in 2014. The wife had no involvement in the business subsequent to the 2014 trial date.
Montana Supreme Court Holds Proper Date of Business Value Is the Date of Trial (2014), Not the Date of Dissolution (2017)
In this divorce case, the Montana Supreme Court reversed the trial court’s use of the date of dissolution, May 2017, as the valuation date, reversed the trial court’s revaluation of the husband’s business, and reverted to the value determined to the trial date in 2014. The wife had no involvement in the business subsequent to the 2014 trial date.
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.
No Earlier Valuation Date Where No Evidence of Extraordinary Effort; Capitalization of Historical Earnings OK for Business Operating One Year
In this marital dissolution, there were two main issues: the correct valuation date of husband’s interest in Washford Enterprises, a group home, and whether wife’s expert, William Dacey, correctly applied the income approach.
Washington v. Washington
In this marital dissolution, there were two main issues: the correct valuation date of husband's interest in Washford Enterprises, a group home, and whether wife's expert, William Dacey, correctly applied the income approach.