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Grossnickle v. Grossnickle

Issue is the value of the parties' ranch.

Income prevails over asset method; Court assigns percentage weights to each expert's value conclusion

The issue is the value of husband's 50% interest in a construction company involved primarily with site preparation.

Experts Disagree on Use of DCF in Marital Dissolution

The main issue in this case is the value of 100% of the stock of Autosales, Inc., a company which distributes specialty automotive products under the trade name "Summit Racing," about 10% th ...

Morales v. Morales

At issue is the valuation of wife's nursing license.

Lundquist v. Lundquist

At issue is the value of the maritial property, characterization of the inheritance, and valuation of the NBA account and fishing gear.

Rochelle v. Harold

At issue is the valuation of husband's license to practice law.

Sergi v. Sergi

The court discussed the appropriateness of the discounting cashflow method of valuation over the capitalization of excess earnings.

Reisenleiter v. Reisenleiter

One issue in this case was the valuation and distribution of a trust's assets.

Ellerbe v. Ellerbe

Issue is whether payments owed to husband under installment contract for sale of insurance company he held a stock interest in were marital property.

Kendall v. Kendall

One issue in this case was the increase in value during the marriage of closely-held family corporations.

Banning v. Banning

At issue is the valuation of husband's stock options.

Giuliani v. Giuliani

At issue in this marital dissolution was the value of the closely held stock of a construction company.

In re Marriage of Miller

At issue is the valuation of the family farm.

Matter of Marriage of Arends

At issue is the valuation of the couple's two corporations.

Valuation Requires Recognizing Stream of Income Available to Owner

The Oregon Court of Appeals affirmed the trial court's valuation of two businesses, which operated as a single entity. It value the business, in part, by reference to a sale and redemption of the stock. It rejected the husband's argument that the sale wa ...

Mallett v. Mallett

Issue was the proper valuation date of husband's insurance agency.

Arbuckle v. Arbuckle

Issue is discounting the value of husband's dental practice and wife's oil stock by estimated capital gains taxes on a hypothetical sales.

Husband appeals practice value based on adjusted balance sheet

At issue is whether or not husband's medical practice is a marital asset and, if so, its value. Community property or not? Husband held stock in North Louisiana Clinic (NLC) prior to ...

Gross v. Gross

One of the issues was the valuation of the parties' two businesses.

Michael v. Michael

Issue was the fair market value of the parties' 92% interest in Michael Machine. Includes discussion of Revenue Ruling 59-60.

Court Rejects Extra 5% Key Person Discount Because Spouse Was Not Working Closely With His Business Over Past Five Years

In this divorce action, the major point of contention between the parties was the value of the couple’s 92% interest in Michael Machine Co. Inc., a machine company that also had invested in bank stocks.

In re Marriage of Monslow

At issue is the valuation of husband's patents for a cable television service.

Potential Value of Patent Is Divisible Marital Property

The Kansas Supreme Court affirmed the lower court's decision to award the wife a 40% interest in any income, after the reimbursement of out-of-pocket expenses.

Barrow v. Barrow

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

Value increase nonmarital property even with spouse company president

Issue: Whether the increase in value, during marriage, of the stock of a holding company whose primary asset was Preferred State Bank was or was not marital property. The stock was acquired from th ...

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