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         1. Divorce Source: TAX CONSEQUENCES OF CASHING-OUT A SPOUSE'S INTEREST IN A FAMILY CORPORATION DURING A DIVORCE
The ex-husband transferred 39% of stock to his ex-wife pursuant to the divorce decree. Immediately thereafter, and also under the divorce decree, the corporation redeemed the ex-wife ...
100.0%         2. Divorce Source: VALUATION OF CLOSELY HELD CORPORATION - MARKETABILITY DISCOUNT
(©1999) The husbands interest in a family heating oil business should be discounted by 25% because of the relatively limited market for a closely held corporation ...
100.0%         3. Divorce Source: VALUATION OF CLOSELY HELD CORPORATION
(©1999) The trial court acted within its discretion by utilizing the excess-earnings method to value the husbands business and its goodwill ...
100.0%         4. Divorce Source: BUSINESS INCORPORATED IN THIRD PARTY'S NAME
At the time when the wife filed for marriage dissolution, the husband was self-employed as an information consultant, with a focus on electronic media. Within a few months, he became involved in laun ...
100.0%         5. Divorce Source: CLASSIFICATION OF RETAINED EARNINGS
The retained earnings fund of the wifes inherited corporation was properly included in the marital estate ...
100.0%         6. Divorce Source: DISTRIBUTION OF PARTNERSHIP INTEREST
(©1994) Trial court could not distribute husbands partnership interest to wife; instead, it could impose a charging lien on the partnership interest for a specific dollar amount ...
100.0%         7. Divorce Source: COVENANTS NOT TO COMPETE IN BUSINESS
(©1994) When a client in a dissolution case owns a business or a professional practice, on occasion counsel may have to grapple with the subject of covenants not to compete. A covenant not to compete may come ...
100.0%         8. Divorce Source: VALUATION OF BUSINESS IN REORGANIZATION
(©1994) The value of a business in reorganization should be based upon its future earning capability.With business bankruptcy filings on the increase, the decision in Dempster v. Dempster is significant for ...
100.0%         9. Divorce Source: SMALL BUSINESSES AND THE DATE OF VALUATION
(©1994) Husbands attempt to shelter his stock shares from the claims of judgment creditors by executing a shareholder agreement which absolutely barred all transfers of stock was void as against public interest ...
100.0%         10. Divorce Source: DATE OF VALUATION WITH SMALL BUSINESSES
(©1994) The husband quit his Christmas tree business and his contracting company began to fall into decline after he separated from the wife. The husband alleged that the decline was attributable to the ...
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