Helfer v. Helfer

This is the second appeal by Appellant Carol A. Heifer (“Appellant wife” or “Appellant”) concerning the valuation of the chiropractic practice of her former spouse, Appellee Robert J. Heifer (“Appellee husband” or “Appellee”), for purposes of equitable distribution in the parties’ divorce. In a previous appeal, this Court concluded that the family court committed reversible error insofar as it failed to take into account the intangible asset of enterprise goodwill when it adopted the valuation calculation offei’ed by Appellee husband’s accounting expert. Helfer v. Helfer, 221 W.Va. 625, 656…