Sieber v. Sieber

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June 15, 2015

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5065 Electronic Parts and Equipment, NEC
423690 Other Electronic Parts and Equipment Merchant Wholesalers
marital dissolution/divorce
divorce, expert testimony, asset approach, capitalization of earnings, discount for lack of marketability (DLOM), double dip, discount for lack of control (DLOC), double counting
Sieber v. Sieber
2015-Ohio-2315
US
State Court
Ohio
Court of Appeals
Alan C. Duvall (wife/appellee); Joseph Rippe (husband/appellant)
Hendrickson

Summary

Court affirms valuation of husband’s minority interest in business featuring zero DLOC where husband was key driving force behind business’s success and wielded influence and control; use of asset approach rendered double-dip theory inapplicable.
Sieber v. Sieber
PDF, Size: 101 KB

See Also

Husband's Roles in Company Negate Need for DLOC

Legal and Court Case Update
October 2015

Court affirms valuation of husband’s minority interest in business featuring zero DLOC where husband was key driving force behind business’s success and wielded influence and control; use of asset approach rendered double-dip theory inapplicable.

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