Short v. Short

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October 25, 2011

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6519 Lessors of Real Property, NEC
531120 Lessors of Nonresidential Buildings (except Miniwarehouses)
marital dissolution/divorce
discount for lack of control (DLOC), discount for lack of marketability (DLOM), minority interest
Short v. Short
2011 WL 5057209 (Mo. App. E.D.)
US
State Court
Missouri
Court of Appeals
unnamed
Sullivan

Summary

Appraisal used in estate tax valuation, which included substantial discounts for lack of marketability and control, were inappropriate for use 10 years later in divorce.
Short v. Short
PDF, Size: 135 KB

See Also

Discounts in Estate Tax Valuation Do Not Apply in Divorce

Legal and Court Case Update
January 2012

Appraisal used in estate tax valuation, which included substantial discounts for lack of marketability and control, were inappropriate for use ten years later in divorce.

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