| 61. Divorce Source: VALUATION OF PROFESSIONAL PRACTICES
(�1996) When valuing the husbands medical practice, it was necessary to subtract taxes that would be owed on the accounts receivable and current expenses payable on the date of valuation.
... 5.9%
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         | 62. Divorce Source: VALUATION OF ENCUMBERED PROPERTY
(�1996) When valuing an asset encumbered by a debt, the interest rate on the debt must be taken into account. This case potentially could be useful authority in dissolution cases where the debt on one of the
... 5.9%
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         | 63. Divorce Source: CLASSIFICATION OF INSURANCE AGENT'S TERMINATION PAYMENTS
(�1996) Termination benefits that the husband would receive following termination of his contract with State Farm were not marital property, because the payments were intended to replace renewal commissions
... 5.9%
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         | 64. Divorce Source: Valuation of Pensions
(�1995) Valuation Date. Like other assets, pensions can change dramatically in value after the parties separate. This is particularly true for defined contribution plans, where the value of the pension is
... 5.9%
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         | 65. Divorce Source: VALUATION OF LAW PRACTICES
(�1995) The parties were married shortly after the husband achieved partnership status in a Rochester law firm. By the time of the divorce action, the husband was a managing partner at the firm. The wife sought
... 5.9%
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         | 66. Divorce Source: VALUATION OF UNHARVESTED FARM CROPS
(�1995) The trial court erred when it valued the family farm by treating as a liability the operating loan debt without also adding in the value of the in-ground crops created through that debt
... 5.9%
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         | 67. Divorce Source: VALUATION TESTIMONY AND ESTOPPEL
(�1995) The husband was estopped from changing his testimony concerning the value of a family investment, where he had all along asserted that the property was worth a certain amount but then sought to revise
... 5.9%
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         | 68. Divorce Source: GOOD WILL OF PROFESSIONAL PRACTICES
(�1995) In each of these cases, the wife in a long-term marriage succeeded in convincing the trial court that the husbands professional practice contained a valuable good will component which should be include
... 5.9%
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         | 69. Divorce Source: VALUATION - DEDUCTION OF SALE COSTS OF MARITAL HOME
(�1995) When valuing equity in the marital home, it is not appropriate to deduct a hypothetical real estate commission unless there is some indication that the house may be sold in the near future
... 5.9%
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         | 70. Divorce Source: Present Value Calulation of Pension Benefits
(�1995) The North Carolina Court of Appeals laid down specific guidelines for determining the present value of defined benefit plans in Bishop v. Bishop
... 5.9%
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