Milteer v. Milteer
At issue is the valuation of wife's nurses license.
Marital property includes nursing license and pensions
The issues raised in this appeal of the marital property distribution concerned the valuations of the wife's nursing license and the husband's pension.
Market approach over asset and income
One of the issues in this marital dissolution matter is the valuation of the husband's house painting business, which the trial court determined was marital property. The only evidence of ...
FMV standard in divorce scrutinized
Suzanne Crismon , appellant, and John Crismon , appellee, divorced in September 1996, and entered into a property settlement agreement. The agreement allowed Mrs. Crismon to take over Mr.
Crismon v. Crismon
At issue is the valuation of husband's interest in two convenience stores and certain commercial property.
Fair Market Value Upheld as the Appropriate Standard of Value
The Arkansas Court of Appeals affirmed the lower court’s use of fair market value as the standard of value in this case.
Recent arm's-length transaction not useful
Husband (Sherman) started Automotive and Related Industries, Inc. (AutoBody) shortly after he and Wife (Barnes) separated. The business was very similar to another business (FuelLine ...
Frazier v. Frazier
At issue is the valuation of the couple's furniture business.
Using jointly retained business appraisers
The increasing use of jointly retained experts in business valuation matters presents unique opportunities for qualified business appraisers who are aware of the procedures and pitfalls of jointly ...
Professional degrees and licenses as marital assets
Intangible assets, such as professional degrees and licenses, have met with varied characterizations by family law courts throughout the United States. This article will consider how courts have treat ...
Cashin v. Cashin
At issue is the valuation of wife's interest in a dental practice and a dental partnership and the couple's homestead.
Owner-Practitioner’s Compensation Must Be Considered
The Minnesota Court of Appeals affirmed the lower court's valuation of a dental practice. It found that the valuation considered the dentist's compensation in calculating the business' net income, it also found that no adjustment needed to made for a non ...
Bidwell v. Bidwell (I)
At issue is the valuation of husband's brokerage house.
Valuation based on earnings prevails over book value
The main issue in the trial of the marital dissolution was the value of husband's business, Bidwell & Company.
Request for Forced Sale Denied
The Oregon Court of Appeals declined to permit the value of a husband’s brokerage business, determined to be $57 million at the time of the divorce, to be fixed years after the divorce by a sale of the business.
Valuing a Business 4th edition now out; Reflects growing consensus
The fourth edition of Valuing a Business is finally available, and I am quite pleased with the resulting product. The very extensive amount of updated and new material is a testament to the ...
Clymer v. Clymer (II)
At issue is whether the trial court properly determined reasonable compensation in its analysis of the value of Mr. Clymer's interest in the law practice.
Reasonable compensation requires evidentiary support; 15-year court battle finally ends six-year marriage
The plaintiff in this divorce proceeding, Mr. Clymer, is an attorney in Columbus, Ohio.
Ross v. Ross
One of the issues is whether the trial court erred in its valuation of the husband's business interests.
Averaging of Expert Valuations Upheld But Not Preferred
One of the issues in this marital dissolution appeal was whether the trial court erred in its valuation of the husband's business interests. Both parties presented expert valuation testimony ...
Bergeland v. Bergeland
One of the major issues was the value of the husband's financial planning business.
No re-evaluation following merger required
At the trial of this marital dissolution matter, one of the major issues was the value of the husband's financial planning business. Following the parties' separation, the husband's bu ...
Barnes v. Sherman
At issue is the valuation of the couple's auto body business.
No finding of arm's-length transfer used for valuation requires reversal
Two issues were raised on appeal of this marital dissolution action: Whether the business Automotive and Related Industries, Inc. (AutoBody), was marital property, and Whether the trial ...
Sale to Mother Is Not an Arm’s-Length Transaction
The D.C. Court of Appeals determined that a sale between a mother and a son that occurred two days before trial was not made at arm's-length. Since the sale was not made at arms-length, the sale price was not indicative of the business’ value. It addition ...