Boesch v. Holeman (I)

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September 14, 2020

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2085 Distilled and Blended Liquors
312140 Distilleries
judicial dissolution
discount for lack of control (DLOC), expert testimony, buyout, discount for lack of marketability (DLOM), going concern, minority discount, willing buyer, willing seller
Boesch v. Holeman (I)
2020 U.S.P.Q.2D (BNA) 11062; 2020 Tenn. App. LEXIS 410; 2020 WL 5537005
US
State Court
Tennessee
Court of Appeals
Robert Parker (plaintiff); Renee Harwell (defendants)
Swiney

Summary

In dispute over value of dissociated partner’s one-third interest in whiskey business, appeals court says trial court erred in adopting value determination that applied discount for lack of control; applicable partnership law requires value be based on sale of entire business as a going concern.
Boesch v. Holeman
PDF, Size: 183 KB

See Also

Partnership Statute Precludes Use of Minority Discount in Buying Out Dissociated Partner

Court Case Digests
September 14, 2020

In dispute over value of dissociated partner’s one-third interest in whiskey business, appeals court says trial court erred in adopting value determination that applied discount for lack of control; applicable partnership law requires value be based on sale of entire business as a going concern.

This article also appears in:
The Comprehensive Guide to Economic Damages, Seventh Edition