Smith v. Smith
At issue is the valuation of wife's clothing business.
Trial court slashes fees; appellate court reverses: Editor-in-chief recommends avoiding this aggravation
Michael J. Mard of the Financial Valuation Group appeals an order awarding him a fee for providing business valuations for a marital dissolution. Attorneys for Ronda and Michael Weinst ...
Wife appeals minority stock distributions; court finds minority remedies sufficient
In this divorce case the court seeks to determine the value of Fisher Industries.
Greene v. Greene
Issue is whether trial court incorrectly valued husband's business by failing to take into account estimated personal income tax payments owed by husband and by including goodwill.
L'Esperance v. L'Esperance
At issue is whether the trial court should have relied upon the opinion of the wife's expert regarding the value of his business.
Court rejects Black-Scholes method for appraising employee stock options
In determining the equitable distribution of property, the court determined whether or not it has the authority to consider, for property division purposes, the value and distribution of unv ...
Appellate Court Deems Lower Court's Valuation Within Range of Credible Evidence
Husband appeals value of doughnut shop as determined by the superior court. At issue is whether the Judge's valuation is within the range of credible evidence. At trial, Bruce Maughan , CPA ...
Johns v. Johns
At issue is the valuation of the maritial property.
Fisher v. Fisher
At issue is the trial court's split of the couple's Fisher Industries stock and whether wife's minority shares should have been discounted.
Mard v. Weinstock
At issue is an appeal by the plaintiff for a final order awarding him a fee for providing business valuations in a dissolution of marriage action.
Milbauer v. Milbauer
At issue is the value of the defendant's interest in UFO Distribution Corporation.
Finocchio v. Finocchio
At issue is the valuation of husband's trash hauling business.
Trial court's division of marital estate in question
At issue is whether the trial court erred in its division of the marital estate. E. Cassel had acquired 50% of the shares of a corporation that engaged in financial operations. Ronald J. Sa ...
Appellate court accepts one side's value completely
Husband appealed the district court's $1,060,000 valuation of his interest in a family business, Gallatin Valley Furniture , from which he was ordered to pay wife $522,676.
'Going concern value' is marital asset in divorce
This case, reviewed en banc by the nine judges of the Pennsylvania Superior Court, addresses whether or not "going concern value" should be identified as an intangible asset distinguished from "goodwill" and thus a marital asset subject to equitable distribution.
Wife appeals trial court's valuation of husband's convenience stores
Wife appealed the trial court's valuation of two marital businesses: 1) Darrell's Enterprises , a bicycle assembly business that also sold some convenience store items; and 2) B.J.'s Quick Stop Inc., which ran 14 convenience stores.
Wife presents no expert; court rejects husband's account/attorney's testimony
At issue is whether the trial court improperly valued three corporations owned by respondent as having a value to the marital estate of $300,000, when the only expert testimony at trial indicated that the corporations had a fair market value of $0.
Chammah v. Chammah
At issue was the inclusion of unvested stock options and restricted stock in the marital estate.
Walker v. Walker
The question before us is whether the judge's valuation of the community business is within the range of credible evidence.
Vadakin v. Vadakin
Issue is whether trial court erred in valuing husband's interest in Vadakin, Inc. under pre-nuptial agreement by using book value and considering speculative tax consequences from a sale of ...
Blackstone v. Blackstone
At issue is whether the trial court improperly valued three corporations owned by respondent as having a value to the marital estate of $300,000, when the only expert testimony at trial indicated that the corporations had a fair market value of $0.
Husband disputes tardy court-appointed valuation
A court-appointed appraiser provided an appraisal of the couple's business the day before the trial. The trial court accepted it over husband's objection that he had not had time ...
No Adjustment for Initial Liability Understatement
The valuation issue in this case is the value to be placed on husband's carpet installation business, a sole proprietorship. Husband appealed the trial court's $160,000 valuation of his carp ...
Cabot v. Cabot
At issue are whether tax consequences should be considered in valuing and distributing the parties stock investment account and the valuation of husband's interest in a commercial real estate business.
Tax Consequences Considered When Parties Borrowed Against Assets
The Vermont Supreme Court affirmed the lower court's consideration of tax consequences when valuing the parties' gross estate. The parties lived well by borrowing against a $4 million investment account; thus, avoiding any taxes due to husband's low basi ...