Patricia B. v. Steven B.

Miller, J.,

dissents in part, and votes to reduce the plaintiff’s distributive award to $158,000 and otherwise concurs, with the following memorandum:

I concur with the majority except insofar as I would modify the judgment differently in the following respects.

I would increase the value of the periodontal practice not only by increasing its gross receipts due to evidence of unreported cash and improper deductions, but I would also increase the per cent applied to gross receipts to determine the value of goodwill from 35% to 45% to reflect the markedly vigorous rate of growth of the practice.

Mor…