Peters, J.
The parties owned and operated Rich Farm, a thoroughbred horse boarding, breeding and racing business (hereinafter the business) in the Town of Stillwater, Saratoga County. Their judgment of divorce, dated August 11, 1994, incorporated a stipulation entered on the record on April 13, 1994 pertaining to, inter alia, the equitable distribution of their marital property and the liquidation of their business. In connection therewith, the parties agreed...
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