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You Are Here: Closely Held Businesses
        Restricted1. 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 ...
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        Restricted2. 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. ...
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        Restricted3. Divorce Source: VALUATION OF BUSINESSES IN DIVORCE CASES:AN ANNOTATED SURVEY OF METHODS
We focus this month on one of the particular trouble areas in distinguishing between income and appreciation: the retained earnings of a business. Ordinarily, ...
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        Restricted4. Divorce Source: Property Division/Date of Valuation/Small Business
The husband and wife separated in May 1990. The husband filed for dissolution in September 1990. He operated two small businesses. One was a general contracting business and the other was a Christmas tree lot operation. ...
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        Restricted5. Divorce Source: VALUATION OF BUSINESSES IN DIVORCE CASES: SPECIAL VALUATION SITUATIONS
It is a commonly known fact of the corporate world that the size of an owners interest influences not only the gross value but also the value per share. This influence must be taken into account when computing value for divorce purposes. ...
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        Restricted6. 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 ...
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        Restricted7. 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 ...
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        Restricted8. 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 ...
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        Restricted9. 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 ...
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        Restricted10. 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 ...
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