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Appreciation Case Highlights Contribution by Non-Owner Spouse

Appreciation Case Highlights Contribution by Non-Owner Spouse

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

Allison v. Allison A Michigan divorce case that centered on the non-owner spouse’s right to the appreciation in value of allegedly separate property is informative as it shows what factors the court considers for its active/passive analysis. However, the size of the...
Michigan Court Explains How to Handle Retained Earnings in Divorce Cases

Michigan Court Explains How to Handle Retained Earnings in Divorce Cases

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

Jensen v. Jensen, 2018 Mich. App. LEXIS 40 (Jan. 9, 2018) This Michigan divorce case involving an S corporation that was the owner’s separate property raised a number of valuation-related questions, including an issue of first impression: Are the earnings a closely...
Expert’s Best-Effort Medical Practice Valuation Holds Up on Appeal

Expert’s Best-Effort Medical Practice Valuation Holds Up on Appeal

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

Ramundo v. Ramundo, 2017 N.J. Super. Unpub. LEXIS 443 (Feb. 24, 2017) A New Jersey divorce case revolving around the valuation of a chiropractic practice is a good example of how a skilled valuation expert may produce a credible, if incomplete, appraisal when denied...
Double-Dip Claim Fails to Resonate With Appeals Court

Double-Dip Claim Fails to Resonate With Appeals Court

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

In re Marriage of Kirkendoll 2016 Wash. App. LEXIS 2357 (Oct. 4, 2016) In a Washington state divorce case, the appeals court delved into “the notion of the impermissible ‘double dip’” and explained why the concept was not applicable to the facts of the case. The...
Washington Court Explains Principle Guiding Double-Dip Analysis

Washington Court Explains Principle Guiding Double-Dip Analysis

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

In re Marriage of Chen, 2016 Wash. App LEXIS 2854 (Nov. 22, 2016) Double dip, like goodwill, is a challenging issue for valuators because different jurisdictions handle the subject differently, which makes it hard to keep up with the various approaches. A Washington...
Court Disapproves of Nonexpert Valuation of Key Marital Asset

Court Disapproves of Nonexpert Valuation of Key Marital Asset

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

Lacoste v. Lacoste, 2016 Miss. App. LEXIS 460 (July 19, 2016)  A recent Mississippi divorce case highlights the complexity of valuing a small family business as well as the importance of an accurate valuation to achieving an equitable distribution of marital assets....
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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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