One of the issues in this marital dissolution was the valuation of the parties’ closely held postal and shipping service business, Alley Enterprises, Inc. which operated The Mailbox Plus.
The parties were married in 1971 and separated in 1996. Wife owned stock in W.H. Conyngham & Co., Inc., a family-owned business, which was gifted to her by her father and grandmother.
Attorney husband argues that accounts receivable and work in progress should not be valued as per partnership agreement, but judgment is affirmed.
Husband's expert's valuation upheld because of competent method (excess earnings & sales price to cash flow), detailed testimony and experience.
Husband's gun dealership valued by court, wife's valuation of business without merit. No experts were consulted.
Husband’s failure to provide financial information about the business beyond the valuation date used by wife’s expert precluded him from challenging the valuation date.
Practice goodwill calculated using excess earnings method upheld; distinguished from personal goodwill
The issues in this marital dissolution were whether the trial court erred in its valuation of husband’s veterinary clinic, Millard Veterinary Clinic (MVC ...
One of the issues in this marital dissolution was whether the trial court erred in accepting the valuations of husband’s medical practice ...
The parties were married in 1990, separated in 1997, and divorced in 1998.
One of the issues in this marital dissolution was whether the trial court erred in valuing husband’s business.
On appeal, wife challenged the trial court’s valuation of husband’s veterinary practice.
The sole issue on appeal was whether the trial court erred in failing to value husband’s insurance agency.
One of the issues in this marital dissolution involved the valuation of the parties’ business T.H.E. Machine Corp.
Wife contends that value of stock in outdoor equipment store should be based on a previous sale of same stock, not on valuation. On appeal, stock is valued according to the valuation.
Valuation used investment value methodology, and when challenged by wife as having given "unconscionable advantage" to husband, was upheld on appeal as "reasonable".
Wife's valuation purely speculative, court's valuation based on records indicating loss upheld.
Husband's building for business located on personal property not valued separately because it ultimately added little value to the property as a whole.
The North Carolina Court of Appeals affirmed the valuation of a medical practice, including goodwill, which was established using the capitalization of earnings method. It declined to consider tax consequences of a sale of the practice as a distribution f ...
A professional practice not established for a time sufficient for the existence of goodwill to be valued using capitalization of excess earnings. Wife's valuation upheld.
Husband's motion to vacate an order overruling objections denied because of untimeliness (counsel was out of town) and retirement benefits divided must be based on wife's life expectancy.
On appeal husband challenges awards yet offered no testimony at trial, thus wife's testimony was used. It is noted it is the parties' duty to propose values of assets.
Delaware block method not appropriate for marital dissolution; valuation that considers multiple factors prevails
The primary issues in this marital dissolution were whether the trial court used a proper methodology in valuing the parties’ business, International Book Import Service Inc.
The primary issues in this marital dissolution were the value of husband’s 50% interest in his accounting firm ...
Court appointed expert's valuation rejected because of errors made due to his inexperience in valuing jewelry business.
Husband's motion to revalue assets because of change in value prior to judgement date denied because claims of loss in value were purely speculative.