Appeals court affirmed the valuation of wife's expert. His valuation used capitalization of historical income (husband took no salary at the time) and commercial goodwill (he felt husband's personal goodwill shouldn't be taken into account).
Issue is whether valuation of the goodwill of bonding business is speculative in light of the absence of any real market value for bail bonding businesses.
Issue was the valuation of the parties' book import business, and the proper methodology for determining value.
Husband was a part owner of Pingree & Watterworth PA, an orthodontic practice.
Issue is whether speculative tax consequences are an element of valuing an ongoing business, in this case an accounting practice.
Ordered that the appeal and cross appeal from the judgment are dismissed, without costs or disbursements, as the judgment was superseded by the amended judgment.
At the husband's request, the wife signed a prenuptial agreement the day before their wedding.
Issue is whether the trial court erred in using a pre-separation date as the valuation date of husband's neurology practice.
Whether an Accumulated Adjustment Account (AAA) in a subchapter S corporation in which one spouse has a nonmarital interest is marital property depends on the degree of ownership and control ...
Issue is the valuation of husband's interest in wine company where he originally purchased 20% interest and later purchased remaining 80% but sale was still in escrow.
Issue in this post-dissolution matter was whether the court erred in re-evaluating the original valuation of the husband’s business.
Issue is whether trial court erred in relying on expert valuation of zero based on fact that company only had one customer and business depended on husband's relationship with customer.
Issue was the value of the parties’ two businesses, one of which was valued based primarily on the real property it owned and leased to the other business.
The issue in this case was the characterization of husband’s interest in a mining company as marital property.
Court amends opinion in response to amicus curiae brief, but refuses to distinguish between personal and enterprise goodwill where evidence does not.
Issue was the value of husband's business and whether the trial court erred by not using the net asset value method and failing to deduct liabilities owed to the business by related entities ...
The issue in this marital dissolution was the fair market value of husbands medical clinic and surgery center. Goodwill was the major point of disagreement between the experts.
The issue in this case is the court's award of stock to the spouse rather than valuing the stock and awarding half the value.
Issue was whether the trial court erred in valuing the parties' business as of the separation date where the business was insolvent at the time of trial.
One of the issues in this marital dissolution was the value of husband’s trucking and storage business, and whether the trial court's valuation was arbitrary.
Issue was whether wife was entitled to a share of appreciation in value of husband's separate business received as a gift during marriage.
The major issue at the November 2000 trial was the valuation of husband's stock in Pella Windows & Doors Inc. and the effect of a restrictive stock agreement on the value.
One of the issues in this marital dissolution was the value of husbands 7% interest in the family wheat farm and whether a loan should be deducted.
Issue is whether court erred in valuing orthodontic practice based on formula in buy-sell agreement.
Appellant first contends that rendering the prenuptial agreement unenforceable was in error where there were only two significant omissions from the agreement's 1982 financial statement, whi ...