Telfer v. Telfer

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March 5, 2018

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6719 Offices of Holding Companies, NEC
551112 Offices of Other Holding Companies
marital dissolution/divorce
expert testimony, closely held corporation, discount for lack of marketability (DLOM), marital estate, equitable distribution, appreciation, pass-through entity
Telfer v. Telfer
2018 Tenn. App. LEXIS 120
US
State Court
Tennessee
Court of Appeals
Thomas M. Price, James E. Lamb (husband); Eric Boozer (wife)
Swiney

Summary

In context of determining appreciation in value, appeals court says trial court did not err when it applied DLOM in valuing partial interests in businesses representing wife’s separate property; DLOM use is within trial court’s discretion and depends on facts of the case.
Telfer v Telfer
PDF, Size: 191 KB

See Also

Tennessee Appeals Court Defers to Trial Court on DLOM Use in Divorce

Court Case Digests
March 5, 2018

In context of determining appreciation in value, appeals court says trial court did not err when it applied DLOM in valuing partial interests in businesses representing wife’s separate property; DLOM use is within trial court’s discretion and depends on facts of the case.

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