Summary
The Oregon Court of Appeals reversed the trial court's decision, applying a lack of marketability discount to the value of minority interest in a family farm. The court noted that the discount was inappropriate when there was no intention of disposing of ...
Anita Marie Batt v. Stuart Alan Batt
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See Also
Marketability Discount Disallowed on Family Farm Interest
The Oregon Court of Appeals reversed the trial court's decision, applying a lack of marketability discount to the value of minority interest in a family farm. The court noted that the discount was inappropriate when there was no intention of disposing of ...
When an Assumption Is Not Supported by Evidence, a Discount May Not Be Proper
In this marital dissolution, the wife appealed the trial court’s application of a 25% marketability discount in determining the value of the husband’s interest in the family farming operations.