In Re Marriage of Nichols

BERMAN, Judge.

Wife appeals the trial court’s valuation of marital property and award of maintenance. We reverse.

After twenty-five and one-half years of marriage, husband filed for dissolution. At the time of dissolution, husband was a dentist with a successful practice. The wife’s expert witness testified that the husband’s dental practice was worth between $29,000 to $31,000. This figure included a valuation of the goodwill of the practice as an intangible asset. The husband testified that the value of his practice was equipment value plus accounts receivable. The court accepted the…