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OWENS v. OWENS

Record No. 3140-02-3.

589 S.E.2d 488 (2003)

41 Va. App. 844

Ewell James OWENS v. Thelma Josephine Wade OWENS.

Court of Appeals of Virginia, Salem.

December 16, 2003.

Attorney(s) appearing for the Case

Robert M. Galumbeck (Dudley, Galumbeck, Necessary and Dennis, on brief), Tazewell, for appellant.

Monica Taylor Monday (Robert B. Altizer, Tazewell; Gentry Locke Rakes & Moore, Roanoke; Gillespie, Hart, Altizer & Whitesell, P.C., Tazewell, on brief), for appellee.

Present: ANNUNZIATA, CLEMENTS, and KELSEY, JJ.

D. ARTHUR KELSEY, Judge.

Ewell James Owens appeals four aspects of the trial court's equitable distribution award in this divorce case. He claims the trial court erred by failing to (a) apply a minority discount to his stock in a closely held company, (b) reduce the award to account for tax consequences that would arise upon a future sale of the stock, (c) adjust the award to back out his personal wages from the company that had been previously incorporated into the...

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