Federal Court’s Declaring Valuation Date and Methodology Does Not Interfere With State Probate
The issue in this case was whether a federal district court could issue a declaratory judgment deciding the meaning of the agreement without interfering with state probate proceedings, and thereby negating federal subject matter jurisdiction.
No Earlier Valuation Date Where No Evidence of Extraordinary Effort; Capitalization of Historical Earnings OK for Business Operating One Year
In this marital dissolution, there were two main issues: the correct valuation date of husband’s interest in Washford Enterprises, a group home, and whether wife’s expert, William Dacey, correctly applied the income approach.
In re American Homepatient, Inc.
American HomePatient Inc. (AHP) entered into a credit agreement with certain of its secured lenders that included a warrant agreement that called for AHP to issue two series of warrants.
Gohl v. Gohl
One of the issues in this marital dissolution was the appropriate valuation date for valuing the couples' business, Golight, Inc., which had won a patent infringement suit against Wal-Mart Stores, Inc.
Uzielli v. Frank
The issue in this case, involving a dispute over the meaning of the operating agreement of Alph Company, LLC (Alph) as to how the company was to be valued upon the death of one its two members, was whether a federal district court could issue a declarator ...
Morton v. Morton
In this marital dissolution, the issue was whether the trial court abused its discretion in selecting the parties' separation date as the valuation date.
Scharfman v. Scharfman
In this marital dissolution case, the issue was the appropriate valuation date for the parties' 85 operating entities, which, in turn, owned more than 100 residential rental real estate properties.
Washington v. Washington
In this marital dissolution, there were two main issues: the correct valuation date of husband's interest in Washford Enterprises, a group home, and whether wife's expert, William Dacey, correctly applied the income approach.
Excess earnings and hidden expenses properly subtracted from value
On appeal, wife challenged the trial court’s valuation of husband’s veterinary practice.
Preseparation valuation date upheld
The court of appeals held that the trial court’s use of the pre-separation valuation date for husband's neurology practice was not an abuse of discretion.
Bungard v. Bungard
On appeal the wife argues that the trial court should not have deducted certain expenses from her expert's valuation of husband's veterinary practice. At issue also is the date of valuation ...
Separation date value abuse of discretion
During the parties’ marriage, husband founded and operated Cooper Management Institute.
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.
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.
Trial Court's 'Inverse Scale' Was Not Double Dipping
The issues in this case were whether the trial court (1) erred in determining the valuation date of the husband's business and (2) overvalued husband's business. Facts The parties were ...
Taylor v. Taylor
Wife appeals order that 35% share of 401(k) awarded to her in divorce be subject to a proportionate share of losses incurred by the plan following the date of divorce.
Hyslop v. Hyslop
Trial court found that the antenuptial agreement referred only to property owned by the parties at the time of the marriage.
Tournier v. Tournier
The issues in this case were whether the trial court (1) erred in determining the valuation date of the husband's business and (2) overvalued husband's business.
Alternate valuation date upheld based on last available information provided
Facts The parties were married on June 3, 1978. Husband moved out in June of 1998 and wife filed a divorce on April 22, 1999. At issue was the valuation date of the husband's business ca ...
Matching public stock prices to time of financial release
My partner, Butch Williams, and I read with interest your Editors Column comments on subsequent events. We also wrestle with the issue of using financial statements from public companies tha ...
Carr v. Carr
At issue was the valuation date of the husband's business called K & K Finishing Systems, Inc.
Estate of O'Neal v. United States
At issue is the valuation date of the value of a deduction claimed by the estate.
11th Circuit Holds Claims Against Estate Do Not Include Post-Death Events
This is an appeal from the United States District Court for the Northern District of Alabama.
Valuation uncertainty continues – the Ninth Circuit reverses the Tax Court
The recent enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 1 (Act) poses new challenges and opportunities alike to owners of substantial estates and their profess ...
Skokos v. Skokos
At issue is the valuation of the marital property and the admittance of expert testimony.