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.
Tax Consequences Will Not Be Considered If No Evidence Presented at Trial
The issue in this marital dissolution appeal was whether the trial court erred in failing to consider tax consequences that would result from the property division. Facts The parties ...
Court upholds use of only two years' past income to value professional goodwill
One of the issues in this case was the value of the goodwill of husband's medical practice.
Value of meat processing business includes goodwill
The issue in this case was whether the trial court erred by finding that the parties' business had goodwill.
No Objection to Valuation at Trial Precludes Challenge on Appeal
One of the issues in this case was whether the trial court erred in adopting wife expert's valuation of the husband's oral and maxillofacial surgery practice. Facts The parties were ...
Fasig v. Fasig
One of the issues in this marital dissolution concerned the value of several corporations that wife claimed the husband had an interest in.
Bunjevac v. Bunjevac
Husband appealed the trial court's decision regarding the valuation of his interest in MDF Tool Corporation (MDF).
In re the Marriage of Valdovinos
Court of appeals noted that the trial court "offered a detailed analysis" of how it reached it's valuation and so upheld it.