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Spouse’s Unilateral Stock Agreement Sets Value in Divorce Action

Spouse’s Unilateral Stock Agreement Sets Value in Divorce Action

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

Baumbouree v. Baumbouree, 2016 La. App. LEXIS 1388 (July 13, 2016). In a Louisiana divorce case, the trial court applied the value stated in a stock agreement the physician owner-spouse had entered into with his firm in the context of partition. In her appeal, the...
Court Digs Through Appreciation Issues in Complex Divorce Case

Court Digs Through Appreciation Issues in Complex Divorce Case

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

Kminek-Nierenberg v. Kenneth Nierenberg, 2016 N.J. Super. Unpub. LEXIS 2015 (Sept. 8, 2016) A complex New Jersey divorce litigation with multiple defendants and several family businesses illustrates the challenges appraisers and the trial court faced in determining...
Appeals Court Fudges DLOM Issue in Divorce Case

Appeals Court Fudges DLOM Issue in Divorce Case

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

Grant v. Grant, 2016 Tenn. App. LEXIS 327 (May 12, 2016) Appraisers rely on clear directives from the courts to produce sound valuations, but they may not always get them. A recent Tennessee appellate ruling in a divorce dispute is a case in point. The issue was...
What Is the Correct Standard of Value in Divorce?

What Is the Correct Standard of Value in Divorce?

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

The specialty of business valuation is evolving, and one recent development is the emergence of investment value as the appropriate standard of value in some divorce cases, rather than fair market value. This trend is important to monitor to ensure your valuation...
A New Twist on Personal Goodwill in Divorce Cases

A New Twist on Personal Goodwill in Divorce Cases

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

A question presented in a Wisconsin case could have a far-reaching impact on divorce valuation; should salable (transferrable) personal goodwill remain in the marital estate in a divorce? The Supreme Court of Wisconsin upheld both its lower and appellate courts in...
Business Debt Renders Expert’s Lack of BV Credentials Inconsequential

Business Debt Renders Expert’s Lack of BV Credentials Inconsequential

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

Sternat v. Sternat, 2015 Wisc. App. LEXIS 776 (Oct. 28, 2015) A recent divorce case featured a noteworthy challenge to the prevailing testimony of the wife’s expert. The husband claimed the opinion of the wife’s expert was unreliable because the expert had fewer...
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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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