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Cassel v. Cassel

At issue is husband's fifty percent interest in Midwest Money Centers, Inc., a corporation engaged in financial operations such as cashing checks and making loans.

Gaydos v. Gaydos

At issue is what distinction exists between goodwill and going concern value in the context of valuing a sole proprietorship for equitable distribution purposes.

Leblanc v. Leblanc

At issue is whether the the trial court erred in not assigning a value to the "goodwill" of B.J.'s Quick Stop and Darrell's Enterprises and in valuing the corporations at liquidation value rather than at fair market value.

Chance v. Chance

One issue in this case was the value of a 20 percent community interest in the husband's medical practice.

Capitalization of Earnings Approach Deemed Inappropriate

The Louisiana Court of Appeals, Second Circuit affirmed the lower court's decision rejecting a valuation of a medical practice using the capitalization of excess earning approach. The court found this approach unhelpful due to the doctor's ill health whic ...

DeCosse v. DeCosse

At issue is the valuation of husband's interest in a furniture company.

Chancery’s Ruling Not Against the Preponderance of the Evidence

This case was reopened based on the amount awarded the appellee.

Kluck v. Kluck

Issue is whether the trial court erred in finding husband's ten percent ownership interest in a professional engineering corporation had no value.

Stock Repurchase Agreement in Professional Corporation Indicates the Interest Has Value

The North Dakota Supreme Court reversed and remanded a trial court's finding that a minority interest in an engineering firm had no value.

More Cases … Marital Dissolution: Backhaus

The appellant in this case (husband) challenged the district court's valuation and award of certain marital property (laundromat businesses) and the determination that certain property was n ...

Roberts v. Roberts

At issue is whether or not husband's unearned and unrealized fees on his personal injury cases should be valued for purposes of alimony and as part of an equitable distribution.

Walls v. Walls

At issue is the valuation of husband's trucking business and wife's group home business.

Gervais v. Gervais

Issue is whether shares of stock transferred to husband were gifts, thereby making them separate property.

Ellis v. Ellis

At issue is the equitable distribution of the parties' marital property, particularly the appreciation in value of plaintiff's stock in the business.

Street v. Street

At issue is the valuation of husband's carpet business and the couple's marital home.

In re the Marriage of Estes

Issue is whether attorney husband's contingency fee cases should be treated as marital assets.

Court Rejects 'Entire Earning' Methodology in Divorce Case

This case was reopened based on the decision handed down in McSparron v. McSparron (See January 1996 Legal & Court, p.8). At issue is the determination of the value of the defendant ...

Jester v. Jester

At issue is the admittance of expert testimony.

Backhaus v. Backhaus

At issue is the valuation of the couple's marital property, including the laundromat business.

Priebe v. Priebe

Issue is the value of husband's one-quarter interest in four family businesses, including whether a forty-percent minority discount was appropriate in a divorce setting.

Application of Minority Discounts Determined on a Case-by-Case Basis

The South Dakota Supreme Court affirmed the application of a 40% minority interest discount to the husband's 25% interests in four family businesses. After reviewing cases from other jurisdictions, the supreme court noted that the application of a minorit ...

Marital Dissolution

Appellate court remands trial court's valuation of wife's practical nursing license.

Moran v. Moran

Issue was the value of closely held shares in a construction company.

Reese v. Reese

At issue in this case is the valuation date and use of non-competition agreement in the maritial estate.

Degree of Control Is a Factor

The Indiana Court of Appeals affirmed the valuation date of a company set one month before government regulations adversely affecting the company when into effect. The appellate court affirmed, noting that the husband controlled the company and that he ha ...

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