Fexa Dental practice Enduring business 578 A.2d 1314 (1990) with numerous transfers of partnership interests McCabe Law firm Enduring business 575 A.2d 87 (1990) with numerous transfers of partnership interests Butler Accounting practice Partnership agreement 621 A.2d 659 (1993) contained a fixed 663 A.2d 148 (1995) dollar amount for exiting partners Gaydos Dental practice Sole proprietorship 693 A.2d 1368 (1997) Veterinary Practice Sole proprietorship – 881 A.2d 855 purchased for $200K 2005) Brody Medical Practice 758 A.2d 1274 (2000) Trial Partnership 898 A.2d 1100 (2006) Fishman Accounting Firm 805 A.2d 576 (2002) Law Practice Naddeo 626 A.,2d 608 (1993) Law Practice Perlberger 626 A.2d 1186 (1992) Shareholder Agreements. Where the shareholder agreement specifies a formula for determining the fair market value of a shareholder’s interest, such agreement might be controlling. Butler v. Butler, 541 Pa. 364, 663 A.2d 148 (1995); Naddeo v. Naddeo, 626 A.2d 608 (Pa.Super. 1993); Buckl v. Buckl, 542 A.2d 65 (Pa.Super. 1988). Professional Degrees and Licenses Professional degrees and licenses are considered in the context of earning capacity but are not marital property subject to equitable distribution. Hodge v. Hodge, 513 Pa. 264, 520 A.2d 15 (1986); Lehmicke v. Lehmicke, 489 A.2d 782 (Pa.Super. 1985).
Fexa 578 A.2d 1314 (1990) Dental practice Enduring business with numerous transfers of partnership interests McCabe 575 A.2d 87 (1990) Law firm Enduring business with numerous transfers of partnership interests Butler 621 A.2d 659 (1993) 663 A.2d 148 (1995) Accounting practice Partnership agreement contained a fixed dollar amount for exiting partners Gaydos 693 A.2d 1368 (1997) Dental practice Sole proprietorship 881 A.2d 855 2005) Veterinary Practice Sole proprietorship – purchased for $200K Brody 758 A.2d 1274 (2000) Medical Practice 898 A.2d 1100 (2006) Partnership Fishman 805 A.2d 576 (2002) Accounting Firm Naddeo 626 A.,2d 608 (1993) Law Practice Perlberger 626 A.2d 1186 (1992) Law Practice Shareholder Agreements. Where the shareholder agreement specifies a formula for determining the fair market value of a shareholder’s interest, such agreement might be controlling. Butler v. Butler, 541 Pa. 364, 663 A.2d 148 (1995); Naddeo v. Naddeo, 626 A.2d 608 (Pa.Super. 1993); Buckl v. Buckl, 542 A.2d 65 (Pa.Super. 1988). Professional Degrees and Licenses Professional degrees and licenses are considered in the context of earning capacity but are not marital property subject to equitable distribution. Hodge v. Hodge, 513 Pa. 264, 520 A.2d 15 (1986); Lehmicke v. Lehmicke, 489 A.2d 782 (Pa.Super. 1985). Trial
Divorce-with-Equitable-Distribution-Manual.docx