In re the Marriage of Tofte

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May 24, 1995

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7996 Amusement Parks
713110 Amusement and Theme Parks
marital dissolution/divorce
discount for lack of marketability (DLOM), fair market value (FMV), marital dissolution
In re the Marriage of Tofte
134 Ore. App. 449, 895 P.2d 1387, 1995 Ore. App. LEXIS 772
US
State Court
Oregon
Court of Appeals
Riggs

Summary

Issue was the value of husband's 10.1% interest in the family amusement park business and whether it was appropriate to apply a minority or marketability discount.

See Also

DLOM Applies in This Merry-Go-Round Case

Legal and Court Case Update
May 24, 1995

The appropriateness of a marketability discount was one of the issues in this appeal of a marital dissolution judgment.

This article also appears in:
Business Valuation in Divorce Case Law Compendium
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