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Reasonable value of contracts to be included in valuation of corporation

The primary issue in this marital dissolution is the value of a closely held corporation, Mark Made Inc. , which belonged to both husband and wife.

Ferraro v. Ferraro

At issue is the admittance of evidence and the valuation of husband's business interest in sporting goods stores.

Harmon v. Harmon

At issue is the valuation of husband's medical practice.

Responsive Declaration of Carol Jean Thompson

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Noell v. Noell

At issue is the valuation of wife's hair salon.

Net asset values upheld on appeal

The primary issues in this marital dissolution involves the classification and valuation of two businesses, Jordantown Market and Happy Hair Salon . Net asset value upheld on procedur ...

Net asset value upheld on procedural grounds

The primary issues in this marital dissolution involves the classification and valuation of two businesses, Jordantown Market and Happy Hair Salon.

Rhodus v. McKinley

At issue is the valuation of husband's cattle business.

Thompson v. Thompson

At issue is the valuation of couple's business and the wife's expert's testimony.

Property Becomes Marital Property to the Extent Marital Funds Are Used to Pay Off Loan

In this marital dissolution, the Court of Appeals upheld the trial court's determination that the use of marital funds to pay down debts of the husband's business, which was his separate pro ...

Liquidation Value May Be Considered Even If No Intent to Liquidate

The trial court valued the husband's business, Cavalier Vending Corp., at $300,000, based upon the testimony of two experts.

Smith v. Sahagian

At issue is the valuation of husband's business, American Entertainment.

Consistent Treatment of Shareholder Loans Is Necessary

In this marital dissolution, the wife objected to the trial court's valuation of the husband's business. The Court of Appeals reversed because the corporation's balance sheet submitted into ...

In re marrige of Lee

At issue is appellant's claims that the district court abused its discretion in adopting the valuation of the business prepared by respondent's expert.

In re the Marriage of Lee

At issue is the valuation of the couple's business.

In re the Marriage of Lee

One of the issues in this marital dissolution was the valuation of the husband's business.

READER SURVEY RESULTS 'More cases, more pages

We greatly appreciate your responses to the Reader Survey included with our October 1999 issue. Stacy and I have both reviewed every response received. We will incorporate the consensus of our readers ...

Trial court erred in splitting accounts receivable considered in buy-out valuation

The Experts: Gregory D. Anderson, CPA, CVA (court appointed) Horne CPA Group Kenneth Lefoldt, Jr., CPA (for Hensarling) Lefoldt & Company Two rheumatologists, James K. Hensarli ...

Howell v. Howell (II)

At issue is whether the trial court erred in valuing husband's interest in his law firm.

Evidence presented at trial determines result

LK comment: We reported on the trial court opinion in this case in the April 1999 issue, and published comments by expert Robert P. Raymond in the June 1999 issue.

Freeman v. Freeman

At issue is the valuation of husband's interest in a technology business and the possible error by the trial court of not instructing the parties to submit expert testimony as to the value o ...

Competent evidence of net asset value presented: No court-appointed expert required

One of the primary issues in this marital dissolution is the characterization and valuation of the husband's 50% interest in Advanced Technology Resources Inc.

Debuff v. Debuff

At issue is the valuation of the couple's personal and farm property.

Montana Supreme Court find valuation error in trial court

In this marital dissolution, the Montana Supreme Court held that the trial court committed error when it failed to consider tax consequences and liquidation costs that would be associated wi ...

Surviving a divorce engagement

This article offers a highly condensed primer for divorce engagements. It will be useful both to those approaching such engagements for the first time and also as a review for experienced practitioner ...

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