SMART, Judge.
Joseph H. Gerard appeals from the dissolution decree's property distribution order which valued Millie Gerard's Certified Public Accounting (CPA) practice at $8,297.00. There is no dispute that the value of the tangible assets and receivables, less indebtedness, is $8,297.00. The only question on appeal is whether the practice should be valued at a greater dollar amount. Mr. Gerard contends that the trial court erred in failing to include in its valuation...
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