cpa license as marital property

• Thomas v. Thomas, (Ohio 2012)

Classification and valuation of marital and separate property; length and duration of spousal support.

• Ohio Supreme Court

• Schwarck v. Schwarck, (Ohio 2012)

In an appeal from their divorce, Husband contends that the trial court abused its discretion in the division of debt and in the allocation of corporate property as marital property, and that the trial court failed to properly apply R.C. 3105.171(F) in making a distributive award. In her cross-appeal, Wife claims that the trial court erred in failing to consider the gross deposits into Chris’ business as income for purposes of determining spousal support. Finding no abuse of discretion or error of law, the judgment is affirmed.

• Ohio Supreme Court

• Advising nonresidents and recent U.S. residents on estate tax issues.

... mobility, foreign individuals may own property in the United States or become U.S. residents with... tax returns, property ownership, driver's license, car registration, marital status, vacation, emplo...

• The Tax Adviser
• Vol. 43 Nbr. 11, November 2012

• Maryland Court of Special Appeals Case Summaries: September 16, 2012

Civil ProcedureMotion to withdraw as counsel BOTTOM LINE: The circuit court's order rejecting an attorney's request to withdraw as counsel in a civil action is appealable under the collateral order doctrine.

..., and with neither a certification nor a license to be a security guard. When questioned, Blue iden... transform a narrow exception grounded in property and patron protection into a dangerous and open-en... companionship, comfort, protection, care, marital care, parental care, filial care, attention, advic...

• The Daily Record (Baltimore)
• September 23, 2012

• RED LION HOTELS FRANCISING, IN V. MAK, LLC, (9th Cir. 2011)

...KARIMI, individually and as a. marital community,. Defendants-counter-claimants-. ... were told that they would receive a Property Improvement Plan, or PIP, that contained individua...'S SATISFAC TION, MAK, LCC'S Franchise License Agree ment shall be deemed to have been termina...

• Federal Circuits

• Asset-Backed Securities,

... to the residual value of the physical property underlying the leases, as determined in accordance... the licensing and registration of state-licensed mortgage loan originators and for the Conference o.................... 5 = Marital difficulties--delinq uency is attributable to prob...

• FR, May 03, 2010
• Proposed rules
• Securities and Exchange Commission

• Haynes v. Haynes, (Ohio 2009)

divorce; valuation; license bureau; marital property; equitable; distributive award; discretion; misconduct

• Ohio Supreme Court

• Enron and Arthur Adndersen: The Case of the Crooked E and the Fallen A

Outside the US, the failures of Enron and Arthur Andersen remain puzzles. How could the accounting and audit failures associated with Enron and Arthur Andersen happen in the US where auditing is sophisticated, accounting principles are strong, and disclosure is emphasized? This is a teaching case for persons outside the US to review the financial reporting and auditing issues related to Enron and to explain the regulation of accounting and auditing in the US. It has broad implications for corporate governance and accounting regulation in other countries as well. Enron was a massive failure, partly because of its size, partly because of its complexity, partly because the controls to protect the integrity of capital markets failed, and especially because of the massive greed and collusion...

...Property rights, enforceability of contracts, and marital s... An audit opinion may be signed only by a licensed Certified Public Accountant (CPA). The Texas State...

• Global Perspectives on Accounting Education
• Nbr. 3, January 2006

• Eileen L. Pugsley, (2010)

...Dr. Pugsley's dental license expired in 2005 after he failed to complete his co... together until the mortgage on their marital residence was foreclosed in May 2008. -7-In August...& Admin. Regs. The amount of property available to satisfy the taxpayer's expenses is al...

• United States Tax Court

• A Catalyst in the Cotton: The Proper Allocation of the Goodwill of Closely Held Businesses and Professional Practices in Dissolution of Marriages

I Introduction- II Background: Goodwill - Origin, Foundation, and Concepts - A Doctrinal Foundations of Property: Patrimonial and Extra-patrimonial Concepts - 1 The Classification Question: When Is Good will "Property?"- 2 Uncritically Accepted Assumptions - 3 A Note of Caution- B The Original Goodwill at Common Law - 1 Initial Definition and Subsequent Development of Goodwill within Law- 2 Legal Treatment of Goodwill Through the Recent Past- C Broadening of the Goodwill Concept: Multiple Meanings in One Term - 1 Accounting and Economic Views of Goodwill - 2 Importation of "Going Concern" Into "Goodwill" - D Goodwill as Currently Employed Within Common Law Divorce Litigation- 1 The Present "Two Source, Two Effect" Concept- 2 The Cumulative Impact of Accounting and Economics on Marital P...

... issue can only revolve around degrees or licenses acquired after marriage. But what about a doctor, ...

• Louisiana Law Review
• Nbr. 65-3, April 2005