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Rhinehart v. Rhinehart

The issue in this marital dissolution was the value of husband’s interest in a law firm.

Gill v. Gill

In this marital dissolution, the issue was the value of wife’s interest in her CPA practice (CPA practice) and the value of the couple’s funeral home (Gill LLC) that was operated by husband.

Schneider v. Schneider

The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.

Gardner v. Gardner

At issue in this marital dissolution appeal was the value of husband’s medical practice.

Failure to consider tax and sale consequences in valuation upheld

One of the issues in this divorce appeal concerns the property distribution, including distribution of the family farm corporation.

Parol evidence of components of sales price admissible for valuation

An issue raised in this marital dissolution concerned the husband's 50% interest in Z & G, Inc. The wife appealed the trial court's valuation of $105,653. During the divorce proceeding ...

Bidwell v. Bidwell (II)

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

Bidwell denied sale of business on motion to reconsider

The Oregon Court of Appeals allowed the husband's motion to reconsider its decision to uphold the property division in Bidwell v. Bidwell (abstracted in J&L BVU October 2000).

Is "bottom-up" method acceptable in valuing minority interests?

Is "bottom-up" method acceptable in valuing minority interests? I just did a presentation to a large law firm. A senior partner in the firm took issue with the "bottom ...

Becker v. Perkins-Becker

At issue is the admittance of expert testimony.

Court’s division based on pro rata breach of fiduciary duty

At issue in this marital dissolution was the valuation of the couple’s engineering consulting business, Oasis Consulting.

Court values business counting only physical assets and cash

One issue in this marital dissolution case was the value of wife’s social security representation business.

Grace v. Grace

At issue is the valuation and inclusion of husband's ranch stock in the marital estate.

Court adopts valuation of more experienced appraiser

One issue in this marital dissolution case was the value of wife’s title insurance company.

Overhead not to be deducted in determining value of receivables

The valuation issue in this case was the value of the husband’s shares in a yet to be developed specialty hospital and interest in husband’s receivables from his medical practice.

Marketability discount not appropriate where comparables were also closely held companies

One issue in this marital dissolution was the fair market value of Northwest Stamping, Inc. (NSI), a closely-held S corporation.

Concession of value constitutes substantial evidence

One issue in this marital dissolution was the value of stock for a closely held company, Bartsch Farms Inc.

Valuation based on expert testimony rather than purchase price and loan application values upheld

One issue in this marital dissolution was the valuation of stock in two closely held companies.

Investment Value Upheld Where Stipulation Did Not Require a Specific Standard of Value

The issue in this marital dissolution was the value of husband’s two businesses, Financial & Investment Management Group, Ltd. and Pension Service Design, Inc., which the parties agreed to submit to binding arbitration.

Decrease in value speculative where no evidence of value presented

The issue in this marital dissolution was whether the trial judge should have taken in to account the 30% decrease in value of husband’s assets between the date of the divorce and the date of the property division order.

Accounts receivable and work-in-progress included in law firm valuation

The issue in this case was whether the trial court correctly rejected the court appointed expert’s valuation of husband’s partnership interest in his law firm.

Lack of Understanding of Excess Earnings Method Leads to Marital Award Reflecting Double Dipping

The issue in this marital dissolution was the perceived “double counting” of the husband’s excess earnings from his closely held corporation, Esco.

Hiatt v. Tremper-Hiatt

Use of lower multiplier in valuing defendant's title insurance company upheld (business largely dependent on professional rapport with clients (intangible asset ...

Valuation based on financial statements upheld

One issue in this marital dissolution was whether the trial court abused its discretion in its valuation of husband’s one-third partnership interest in the marketing firm, Results Unlimited.

Excess earnings method preferred for medical practice valuation

One issue in this marital dissolution was the value of husband’s medical practice, Blue Ridge Pain Management and Palliative Care P.A.

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