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 ...
Rolfe v. Rolfe
In Re the Marriage of: William P. Rolfe, Jr., petitioner, Appellant, vs. Janice J. Rolfe, Respondent. C2-00-19, Court of Appeals Unpublished, August 15, 2000. P.MsoNormal { FONT-FAMILY: "Times New Roman"; FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt } LI.MsoNormal { FONT-FAMILY: "Times New Roman"; FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt } DIV.MsoNormal { FONT-FAMILY: "Times New Roman"; FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt } H1 { FONT-FAMILY: "CG Times"; FONT-SIZE: 13pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center } P.MsoFootnoteText { FONT-FAMILY: "Times New Roman"; FONT-SIZE: 10pt; MARGIN: 0in 0in ...
Minority and marketability discounts rejected in valuing 34% interest
In this marital dissolution case, one of the primary issues was whether the trial court abused its discretion in valuing the husband's shares in sporting goods stores.
Buy-sell agreement one factor in value of medical practice
In this marital dissolution case, the wife appealed the trial court's valuation of her husband's interest in a medical practice.
Chancellor's careful valuation upheld; Net asset and rule-of-thumb evidence considered
The issue in this case is whether the chancellor erred in valuing the husband's architecture firm for marital dissolution purposes.
MARITAL DISSOLUTION AND DIVORCE VALUATIONS: BE SURE YOU UNDERSTAND YOUR COMMITMENT
n MARITAL DISSOLUTION AND DIVORCE VALUATIONS: BE SURE YOU UNDERSTAND YOUR COMMITMENT , Wietzke, Robert R. CPA Litigation Service Counselor , Volume 21, Issue 6, June 2000 This article foc ...
Davis v. Miller
Issue is whether husband adequately disclosed the value of his 72.2% interest in General Financial Services in connection with the execution of parties' postnuptial agreement.
Book value adequate disclosure for postnuptial agreement
The primary issue in this fraud action is whether the husband adequately disclosed the value of his 72.2% interest in General Financial Services (GFS) in connection with the execution of the parties' postnuptial agreement.
In re the Marriage of Antuna
Issues were whether trial court erred in admitting testimony of wife's expert, valuing wife's medical practice, and failing to award an equitable share of wife's medical practice to husband.
No double dipping where child support, maintenance, and business value based on same income stream,
Several issues were raised in this marital dissolution appeal related to the valuation of wife's medical practice.
Coping with Business Valuation in Family Law
n COPING WITH BUSINESS VALUATION IN FAMILY LAW, Pratt, Shannon P. American Journal of Family Law , Volume 12, Number 4, Winter 1998. This article discusses the divergent treatment of the goo ...
Changes in Family Law: A Practitioner's Perspective
n Changes in Family Law: a Practitioner's Perspective , Inker, Monroe L. Family Law Quarterly , Vol. 33, No. 3, Fall 1999 In this article, the author discusses changes in the practice of fa ...
The Handbook for Divorce Valuations
The Handbook for Divorce Valuations is written by CPAs primarily for CPAs who engage in business valuations for divorce cases. It also provides attorneys with a useful tool.
Ayers v. Ayers
At issue is the valuation of husband's painting business.
Market approach valuation upheld
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 v ...
Painting Business Valued Using Market Approach
The Tennessee Court of Appeals affirmed the lower court's valuation of the parties' painting business. The husband provided the only expert testimony regarding the value of the business, and his expert used the asset, income and market approaches. The ex ...
Capitalization of earnings value must exclude reasonable compensation
One of the issues in this marital dissolution was the valuation of the husband's business.
Competing interests in family law, Mayoue, John C.
American Bar Association, Family Law Section , ABA Service Center, P.O. Box 10892, Chicago, Ill. 60611, (800) 285-2221. Available for $84.95, or $74.95 for Family Law Section members. Softbound, 7&q ...
SHOULD HYPOTHETICAL TAXES BE CONSIDERED IN THE PROPERTY DISTRIBUTION, Barson, Kalman A.
Fair$hare: The Matrimonial Law Monthly , Volume 19, Number 12, December 1999. This brief article examines the arguments for and against the use of hypothetical taxes in divorce settlements. The q ...
Robinson v. Robinson
Issue was the value of the parties' closely held corporation, Thistle Productions, Inc., which was in the media business.
Valuation Based on Independent Review Upheld
The primary marital asset of the parties to this marital dissolution action was a closely held corporation, Thistle Productions Inc., which was in the media business. The wife was the ...
Partnership Agreement Not Indicative of Goodwill
The primary issue in this marital dissolution is the value of Husband's partnership interest in his law firm of Hunton & Williams.
Miller v. Miller
At issue is the valuation of appellant's architecture business.
Offerman v. Offerman
Issue is the value of a closely held corporation which belonged to both husband and wife, and whether unperformed contracts should be considered in value.