107 Wis. 2d 338, 344-45, 320 N.W.2d 219 (WI Ct. App., 1982)
(1) Fair market value is proper method of valuing property for purposes of divorce; (2) Depreciation is deductible partly because some assets do not last forever and must be replaced. No abuse of discretion for valuing equipment according to book value, or its ability to generate tax deductions.
[ Full Opinion ]