In re the Marriage of Walbon
In this marital dissolution, one of the issues was the correct valuation of husband's family trucking business, comprised of three companies.
Lannes v. Lannes
At issue in this marital dissolution case was the value of husband's security software company, AnnaZach Software.
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.
Zerbe v. Zerbe
The issue in this marital dissolution was the value of husband’s medical practice.
Rhinehart v. Rhinehart
The issue in this marital dissolution was the value of husband’s interest in a law firm.
Gill v. Gill
In this marital dissolution, the issue was the value of wife’s interest in her CPA practice (CPA practice) and the value of the couple’s funeral home (Gill LLC) that was operated by husband.
Schneider v. Schneider
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Gardner v. Gardner
At issue in this marital dissolution appeal was the value of husband’s medical practice.
Failure to consider tax and sale consequences in valuation upheld
One of the issues in this divorce appeal concerns the property distribution, including distribution of the family farm corporation.
Parol evidence of components of sales price admissible for valuation
An issue raised in this marital dissolution concerned the husband's 50% interest in Z & G, Inc. The wife appealed the trial court's valuation of $105,653. During the divorce proceeding ...
Bidwell v. Bidwell (II)
At issue is the valuation of couple's grocery business.
Bidwell denied sale of business on motion to reconsider
The Oregon Court of Appeals allowed the husband's motion to reconsider its decision to uphold the property division in Bidwell v. Bidwell (abstracted in J&L BVU October 2000).
Is "bottom-up" method acceptable in valuing minority interests?
Is "bottom-up" method acceptable in valuing minority interests? I just did a presentation to a large law firm. A senior partner in the firm took issue with the "bottom ...
Williams v. Gaines
At issue is evidence for the fair value of one-half of Gaines Insultation stock.
Becker v. Perkins-Becker
At issue is the admittance of expert testimony.
Court’s division based on pro rata breach of fiduciary duty
At issue in this marital dissolution was the valuation of the couple’s engineering consulting business, Oasis Consulting.
Court values business counting only physical assets and cash
One issue in this marital dissolution case was the value of wife’s social security representation business.
Grace v. Grace
At issue is the valuation and inclusion of husband's ranch stock in the marital estate.
Goodwill not an asset in Nebraska professional corporations
One issue in this corporate dissolution case was the inclusion of goodwill in the value of the corporation.
Court adopts valuation of more experienced appraiser
One issue in this marital dissolution case was the value of wife’s title insurance company.
Overhead not to be deducted in determining value of receivables
The valuation issue in this case was the value of the husband’s shares in a yet to be developed specialty hospital and interest in husband’s receivables from his medical practice.
Marketability discount not appropriate where comparables were also closely held companies
One issue in this marital dissolution was the fair market value of Northwest Stamping, Inc. (NSI), a closely-held S corporation.
Concession of value constitutes substantial evidence
One issue in this marital dissolution was the value of stock for a closely held company, Bartsch Farms Inc.
Valuation based on expert testimony rather than purchase price and loan application values upheld
One issue in this marital dissolution was the valuation of stock in two closely held companies.
Investment Value Upheld Where Stipulation Did Not Require a Specific Standard of Value
The issue in this marital dissolution was the value of husband’s two businesses, Financial & Investment Management Group, Ltd. and Pension Service Design, Inc., which the parties agreed to submit to binding arbitration.