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Dated Valuation Not Per Se Unreliable Indicator of FMV

Dated Valuation Not Per Se Unreliable Indicator of FMV

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations

Sparks v. Sparks, 2013 Mo. App. LEXIS 1421 (Nov. 26, 2013) As the husband pursued a divorce, he thought it necessary to sell part of his animal hospital to comply with any upcoming equalization payment order and procured a valuation. The trial court stayed the sale...
Court Affirms FMV Determination for S Corp Medical Practice

Court Affirms FMV Determination for S Corp Medical Practice

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation

Gentile v. Gentile, 2013 U.S. App. LEXIS 5051 (March 13, 2013) In appealing the fair market value determination of his medical practice, the husband claimed that the trial court erred when it included goodwill as a divisible asset and that its conclusion had no...
Unclear Valuation of Family Business Interests Requires Remand

Unclear Valuation of Family Business Interests Requires Remand

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation

Farrell v. Farrell, 2013 Ark. App. LEXIS 33 (Jan. 23, 2013) The wife appealed the trial court’s decision to assign all interest in the family businesses to the husband, which, she claimed, left her with a shortfall of $4.4 million. The husband owned a 19.4%...
Expert’s Valuation Method Precludes Improper Inclusion of Goodwill

Expert’s Valuation Method Precludes Improper Inclusion of Goodwill

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation

Sharp v. Sharp, 2013 Neb. App. LEXIS 58 (April 9, 2013) One of the principal issues in this divorce case was the trial court’s valuation of two medical practices in which the husband had varying interests. On appeal, the husband objected that one valuation...
Valuation of Family Business Survives Expert’s Deviation From Industry Standards

Valuation of Family Business Survives Expert’s Deviation From Industry Standards

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation

Russell v. Russell, 2013 Ark. App. LEXIS 151 (Feb. 27, 2013) The husband challenged the trial court’s valuation of a family business, claiming there was no credible evidence to show it had a “fair market value” independent of the company’s...
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Recent Posts

  • New York Appellate Court Affirms Award of 20% of Appreciation of Business During Marriage to Wife and Awards Maintenance to Wife
  • Expert’s Testimony Is Excluded as to Solvency—Adjustments to the Balance Sheet of Debtor Were Inappropriate
  • North Carolina Court of Appeals Affirms Trial Court as to Inclusion of Personal Goodwill
  • U.S. Tax Court Allows a Charitable Contribution Deduction for a Land Easement But Also Applies a Gross Valuation Misstatement Penalty
  • Appellate Court (Michigan) Orders a Second Remand to Value a Tax Loss Carryforward

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