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Refusal to apply discount for lack of control not abuse of discretion

In this case husband appealed the trial court's decision regarding the valuation of his interest in MDF Tool Corporation (MDF).

Court of Appeals Holds That Trial Court Erred by Not Including Appreciation of Husband's 50% Share in Auto Dealership as a Marital Asset

The Court of Appeals held that the trial court erred by not including the appreciation of husband's 50% share of Craft Auto Sales as a marital asset.

Appellate Court Reverses Trial Court’s Decision Because Findings Were Based on Old Valuation

The trial court held that husband's marital interest in Garman Co. Inc. consisted of his marital shares in Garman valued at $40,550, plus the additional contribution of husband's share of the retained earnings reinvested in the company during the marriage, $171,467.

Marital property divided without valuation of business due to lack of clear evidence of value

Husband appealed the trial court's property division in this marital dissolution, arguing that the division was inequitable because the home awarded to wife was worth much more than the business that was awarded to husband.

Lack of response to discovery denies due process

One of the issues in this marital dissolution concerned the value of several corporations that wife claimed the husband had an interest in.

Breach of Fiduciary Duty Results in Award of 100% the Value of Business to Wronged Spouse

The Court of Appeals upheld the trial court's valuation of the business at $327,000 and award of 100% of the value to wife.

Goodwill in funeral business; expert deemed qualified

In this case husband argued that the trial court erred in finding that the stock of Donn James Holdings Inc. (Donn James) was marital property and that the valuation of the company's stock was based upon improperly admitted opinion testimony.

Professional practice is marital asset, distinguished from degree or license

The issue of first impression in this case was whether a professional practice is a marital asset.

Uncompleted Contracts Not Included in Fair Value, Defined as Liquidation Value

The issue in this case was whether the trial court erred as a matter of law in confirming the award of the appraiser, where the appraiser did not include the estimated value of construction contracts that had not been completed as of the valuation date.

Bobrow v. Bobrow

One of the issues in this marital dissolution was the value of the husband's partnership interest in the accounting firm of Ernst & Young ("E&Y").

Tournier v. Tournier

The issues in this case were whether the trial court (1) erred in determining the valuation date of the husband's business and (2) overvalued husband's business.

Boehm v. Boehm

One of the issues in this case was whether the trial court erred in assigning a value to husband's interest in his father's video store business.

Valuation of appreciation requires three-step process; Capital gains credit awarded with no intent to sell

The primary issue in this case was valuation and division of the appreciation in the value of husband's business, Charles Hamilton Excavating Co. (CHEC).

No Valuation by Trial Court Prompts Reversal

Husband appealed the final judgment of dissolution of marriage. Husband had two business: Brothers Landscaping ("BL") and Spitz Racing ("SR"). Husband testified that the 1999 tax form ...

Eliz v. Eliz

The issue in this case was whether the trial court erred in valuing husband's cardiology practice.

Fishman v. Fishman

The issue in this case was whether husband's interest in Zelenkofske Axelrod Consulting, was a marital asset.

Alternate valuation date upheld based on last available information provided

Facts The parties were married on June 3, 1978. Husband moved out in June of 1998 and wife filed a divorce on April 22, 1999. At issue was the valuation date of the husband's business ca ...

Valuation upheld based on hypothetical retirement at date of trial

In this marital dissolution case the husband argued that the master erred in valuing his "ceased member" interest in his law firm.

Value of stock in IRA must include tax consequences

Two of the three issues in this case were: (1) whether the trial court should have considered any tax implications of the valuation; and (2) whether the trial court erroneously valued husband's MTP Inc. (MTP) stock.

Son held liable for value of marital stock

The issue in this case was whether the trial court erred in imposing constructive trust and valuing 80 shares of Nagle's Rebuilt Truck Parts and Sales, Inc. (“Truck Parts”).

Klein v. Klein

One of the issues in this case was whether husband's shares of Burlen Corporation were marital property.

In re the Marriage of Friedman

Postnuptial agreement found valid and enforceable despite increase in value of husband's separate business.

Willman v. Cole

The issue in this marital dissolution matter was whether the husband had realized any "added value" when he exercised stock options in Cedar Works, Inc.

Martin v. Martin

Issues I. whether the trial court erred in finding Husband in contempt; and II. whether the trial court erred in calculating the damages awarded to Wife.

Karmand v. Karmand

One of the issues in this case was whether the trial court erred in permitting wife to testify about the value of her dental practice.

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