Strong v. Strong
At issue is the valuation of wife's day care business.
Court Not Required to Apply Particular Method of Valuation
The trial court entered the divorce decree of Gloria J. Strong and James E. Strong. Husband appealed on the grounds that the trial court failed to render written findings of fact as to the b ...
Marketability discount appropriate for 100% interest valuation
The issue in this marriage dissolution case is whether a marketability discount should be applied in determining the value of the common stock of the family business. Husband owned all of ...
Ferguson v. Ferguson
At issue is the marketability discount applied to the valuation of the husband's interest in a manufacturing business.
Kautzman v. Kautzman
Issue is whether the trial court erred in its valuation of the husband's construction company.
Liquidation Approach Questioned When the Business Is Retained
The Supreme Court of North Dakota affirmed a lower court's valuation of a construction company.
Court finds no intangibles
Among other issues, wife contests assigned value of husband's consulting business - a sole proprietorship. Wife's expert, Carl J. Monastra, was found to be unreliable by Court, except for ...
Court assigns no value to control without ownership
Dr. Thomas F. Clukey is the sole owner of Thomas F. Clukey, D.C., P.C - a chiropractic practice. In late 1994, he, along with his two brothers, established Multicare Physicians & Reha ...
Excess earnings method acceptable
Husband contends that the trial court erred in valuing TAM Corp., in which he is a majority owner.
Appreciation not passive
Husband is co-owner of Middendorf Stockyard Co. Inc., and disputes the valuation of his half of the business.
In re Marriage of Reppen-Sonneson
At issue is the valuation of husband's business, Sonneson Construction, Inc.
Uncertified Accountant Accepted Over Unexplained Financial Documents
The Illinois Court of Appeals affirmed the lower court's valuation of the parties' construction business at zero.
Waring v. Waring
One issue in this was the value of a family business, and the cause of its appreciation.
Homemaker Did Not Substantially Contribute to the Appreciation of Husband’s Separate Businesses During Their Marriage
A divided Mississippi Court of Appeals determined that the wife made non-economic contributions, such as providing domestic services, to the appreciation of the husband's separate property businesses which entitled her to share in the businesses' apprecia ...
Valuation date of husband's dental practices should be as of divorce proceeding, says wife
Among other issues, wife argues that valuation of husband's three dental practices should have been as of the date of the final divorce proceeding. Court determined that the choice of date a ...
Batzel v. Butler
At issue is the valuation of the husband's IRA account.
Evidence of value insufficient; court orders sale of business
Among the issues in this marital dissolution is the value and appropriate distribution of the parties' business. The evidence at trial on the issue included: Testimony re ...
Howell v. Howell (I)
At issue is the valuation of the goodwill of husband's law partnership interest.
Refusing Motion to Reopen Hearing 'Abuse of Discretion'
The wife appeals the valuation of husband's businesses and the decision to strike her expert's testimony on the value of the businesses. Additionally, she claims the court decision was erron ...
Clukey v. Clukey
At issue is the valuation of husband's chiropractic business.
Middendorf v. Middendorf
Issue is the legal standards for determining when appreciation in separate property becomes marital property.
Court increases net cash flow to compensate for perks
Wife appeals a judgment involving family stock in H&H X Ray, Inc., a pipeline inspection company, challenging the trial court's discretion in weighing and assessing expert testimony.
Rohrer v. Rohrer
Issue is whether trial court erred in excluding all "retained earnings" (instead of just 1992 forward) from the value of husband's businesses.
Briskey v. Briskey
One issue was whether the trial court abused its discretion when it ignored the testimony of one of the experts.
In re the Marriage of Banning
Husband contends that the trial court erred in valuing TAM Corporation, in which he is a majority owner, because of the capitalization rate used.