Marriage of Roth v. Roth

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• imputing corporate earnings to father after deducting sums for business capital purposes where father was sole shareholder of subchapter S corporation that was father’s only source of income
• stating goodwill value is transferable property generally defined as amount willing buyer would pay for going concern above book value of assets
• profits of subchapter S Corporation must be attributed to sole shareholder and officer
• recognized good will but found too speculative in this sole medical practice
• “If expert witnesses give conflicting opinions on the valuation of assets which have a reasonable basis in fact, it is for the trier of fact to decide, and the decision will not be overturned on appeal unless clearly erroneous.”

Source: CourtListener parenthetical corpus (CC0).