Hawaiian divorce case puts valuation evidence to the test

Description

Abstract: A valuation’s purpose affects an appraiser’s methodology and analyses. What’s allowed in tax court, such as buy-sell agreements or valuation discounts, may be excluded from evidence in, say, divorce court. A credible appraiser, however, can help persuade judges to accept valuation evidence that’s reasonable and fair. This article discusses a recent divorce case in Hawaii that provides an interesting example. Doe v. Roe, 2010 WL 2535138, June 23, 2010 (Hawai’i App., No. 28596)