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The Research Center
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         | 11. Divorce Source: DIVISIBLE PROPERTY - DATE OF VALUATION
NORTH CAROLINA - Edwards v. Edwards, ___ N.C. App. ___ , 566 S.E.2d 847 2002. The trial court erred by valuing the marital estate as of the date of separation. The statutory concept of divisible property requires the court to also value the parties property as of the date of distribution.
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         | 12. Divorce Source: VALUATION OF PENSION, 401k, AND IRA
The husband argued that the lower court erred in valuing his pension, 401k, IRA, and other property. MacGibbon v. MacGibbon, No. 46304-7-I, 2001.WA.0001755 Wash. Ct. App. Dec. 10, 2001.
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         | 13. Divorce Source: BUSINESS VALUATION
MONTANA: In re Marriage of Hollow, 2001 MT 308, 2001.MT.0000414 Mont. Dec. 31, 2001. The question presented here was whether the lower court erred by assigning no value to the couple
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         | 14. Divorce Source: COMPANY VALUATION AND DEFERRED COMPENSATION PLANS
In this case, the couple married on February 27, 1988, separated on August 17, 1995, and divorced on December 19, 1996. The couple had two children born within the marriage. Before the marriage, the husband had worked as an insurance agent. Shortly after the marriage, however, the husband became an
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         | 15. Divorce Source: STOCK IN FAMILY CORPORATION
The wife argued that the trial court erred in not granting her a perfected security interest in the stock of a family corporation. The couple here had a long-term marriage: 38 years. The husband graduated from high school, but the wife did not complete high school.
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         | 16. Divorce Source: DATE OF VALUATION OF MARITAL DEBT
Here, the couple were married in 1964. At the time of the dissolution hearing, on April 11, 2000, the husband was 60 years old. He received a retirement pension amount of $2,025 per month, which after withholding taxes gave him $1,816 per month. The husband testified that his net monthly income woul
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         | 17. Divorce Source: RETAINED EARNINGS IN PROFESSIONAL ASSOCIATION; UNREPORTED INCOME
ARKANSAS: Killough v. Killough, 72 Ark. App. 62, 32 S.W.3d 57 2000.The wife argued that the trial courts decision not to include the retained earnings of the husbands professional association in its determination of the marital assets was error. The wife also argued that the trial court erred in its
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         | 18. Divorce Source: STOCK VALUATION
The husband and the wife were married in 1970. The couples major assets were obtained with funds received from the husbands position as co-editor, co-publisher, and a principal stockholder of a family-owned newspaper in Fredericksburg. After the husband and his brother inherited the newspaper from
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         | 19. Divorce Source: VALUATION OF MARITAL ASSETS AND EQUAL CONTRIBUTION
In this case, the couple was married in 1989. The couple had two children, and the wife had a child from a previous marriage. The wife filed for divorce in 1997, and the divorce was granted in 1999.The chancellor, in the divorce decree, awarded the wife the marital home, with an equity of approximat
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         | 20. Divorce Source: VALUATION OF MEDICAL PRACTICE
COLORADO: In re Marriage of Antuna, 8 P.3d 589 Colo. Ct. App. 2000. The husband was not prejudiced by the late receipt of the report of the wife
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