Industry Evidence Can Provide Basis for Substantial Discount

Business Valuation UpdateVol. 17 No. 10
Legal and Court Case Update
October 2011
0213 Hogs
112210 Hog and Pig Farming
marital dissolution/divorce

In re Marriage of Erpelding
2011 WL 3480978 (Iowa App.)
August 10, 2011
US
State Court
Iowa
Court of Appeals
unnamed
Miller

Summary

Appellate court confirms trial court’s discounting of hog confinement facilities based on testimony of industry expert regarding “troubled” state of the industry; and further, it appropriately excluded considerations of tax consequences.

See Also

In re Marriage of Erpelding

Appellate court confirms trial court’s discounting of hog confinement facilities based on testimony of industry expert regarding “troubled” state of the industry; and further, it appropriately excluded considerations of tax consequences.