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The Research Center
|        ||1. Divorce Source: Cases of Interest: Closely Held Businesses|
Case law and analysis of divorce cases related to closely held businesses. Visit Other Cases of Interest
|        ||2. Divorce Source: VALUATION OF A CLOSELY HELD CORPORATION - SHAREHOLDER'S AGR|
This decision accords considerable weight to restrictive agreements as a factor in valuing divorcing spouses interests in closely held businesses.
|        ||3. Divorce Source: VALUATION OF BUSINESSES IN DIVORCE CASES:AN ANNOTATED SURVEY OF METHODS |
The valuation of businesses is one of the most difficult tasks faced by courts and counsel in divorce cases. The task is intrinsically difficult even for the specialist, as valuation is a matter of opinion rather than fact, and only rarely will two evaluators reach the same result. Indeed, the inter
|        ||4. Divorce Source: VALUATION OF MEDICAL PRACTICE|
The husband was not prejudiced by the late receipt of the report of the wifes valuation expert concerning her interest in her medical practice. The couple agreed to joint custody of their child, with the wife designated as the primary residential custodian. They also divided equally the wifes retire
|        ||5. Divorce Source: VALUATION OF CLOSELY HELD CORPORATION |
In August 1996, Design Compendium entered into a contract with Gucci for the manufacture of a Christmas window display, which would include a replica of a particular sculpture. Design Compendium subcontracted with Mark Made to produce replicas at a total contract price of $254,000. The replicas were
|        ||6. Divorce Source: PARTNERSHIP TRANSFER OF PARTNERSHIP AS PART OF EQUITABLE DISTRIBUTION |
(©1999) A trial court issued a marital dissolution decree requiring the husband to transfer to the wife his general partner interest. The court erred because it lacked jurisdiction over the limited partnership and other general and limited partners
|        ||7. Divorce Source: APPRECIATION OF CLOSELY HELD BUSINESS |
(©1999) The wife was entitled to equitable distribution of the part of the increase in value during the marriage of the husbands business holdings that was fairly attributable to the active efforts of either
|        ||8. Divorce Source: CLASSIFICATION OF BUSINESS DEBTS |
(©1999) A spouses personal guarantee of a nonmarital debt does not convert the obligation into a marital debt, according to Johnson v. Johnson.
|        ||9. Divorce Source: VALUATION OF MINORITY INTEREST IN CLOSELY HELD CORPORATION |
The wife owned a 9.2% interest in Imperial Oil of North Dakota, Inc., a closely held corporation owned by her family. The trial court valued her interest in the corporation at $650,000, or 11.3% less
|        ||10. Divorce Source: VALUATION OF INTEREST IN CLOSE CORPORATION |
The trial court did not err in refusing to apply a minority discount to shares of stock assigned to the wife in the parties property division.
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