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Kerce v. Kerce

Issue was the valuation of the parties' book import business, and the proper methodology for determining value.

Valuation Based on Pricing Formula in Buy-Sell Agreement Upheld

Husband was a part owner of Pingree & Watterworth PA, an orthodontic practice.

Seiler v. Seiler

Issue is whether speculative tax consequences are an element of valuing an ongoing business, in this case an accounting practice.

Ventimiglia v. Ventimiglia

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that the appeal and cross appeal from the judgment are dismissed, without costs or disbursements, as the judgment was superseded by the amended judgment.

Prenuptial Agreement Unenforceable Where Not All Assets Disclosed

At the husband's request, the wife signed a prenuptial agreement the day before their wedding.

In re the Marriage of Rubens

Issue is whether the trial court erred in using a pre-separation date as the valuation date of husband's neurology practice.

In re the Marriage of Gottsacker

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 ...

Arn v. Arn

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.

Pattinson v. Pattinson (II)

Issue in this post-dissolution matter was whether the court erred in re-evaluating the original valuation of the husband’s business.

Moore v. Moore

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.

In re the Marriage of Probasco

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.

Harrower v. Harrower

The issue in this case was the characterization of husband’s interest in a mining company as marital property.

Singley v. Singley (III)

Court amends opinion in response to amicus curiae brief, but refuses to distinguish between personal and enterprise goodwill where evidence does not.

Hillsburg v. Hillsburg

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 ...

Williams v. Williams

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.

Olson v. Olson

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.

Thomas v. Thomas

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.

Ketchum v. Ketchum

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.

Scheppelmann v. Scheppelmann

Issue was whether wife was entitled to a share of appreciation in value of husband's separate business received as a gift during marriage.

Irby v. Irby

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.

In re the Marriage of Jensen

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.

In re the Marriage of Watterworth

Issue is whether court erred in valuing orthodontic practice based on formula in buy-sell agreement.

Postiy v. Postiy

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 ...

Valuation based on future "option to purchase" price rejected by trial court

The issue in this marital dissolution matter was whether the husband had realized any "added value" when he exercised stock options in Cedar Works, Inc. Facts Under the terms of th ...

Court values and distributes partner's interest in enterprise goodwill of Ernst & Young

One of the issues in this marital dissolution was the value of the husband's partnership interest in the accounting firm of Ernst & Young ("E&Y"), including his interest ...

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