This case revolved around the value to be paid for a one-third interest in a business partnership for a business that produces and sells flavored “moonshine” liquor. The trial court initially resolved all issues and determined that the plaintiff was entitled to the fair value of his one-third interest in the partnership. Defendant appealed, among other things, the trial court determination of value for his interest. The appellate court remanded for elimination of the discount for lack of control. On this appeal, the plaintiff disagreed with the trial court value and believed the DLOM should also be eliminated. The appellate court affirmed the trial court. The value affirmed was a conclusion of value issued in a summary report.