Application of Minority Discounts Determined on a Case-by-Case Basis

Business Valuation Update BVLaw
Legal and Court Case Update
December 4, 1996

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marital dissolution/divorce
marital dissolution, minority interest, discount for lack of control (DLOC)
Priebe v. Priebe
1996 SD 136, 556 N.W.2d 78, 1996 S.D. LEXIS 145
US
State Court
South Dakota
Supreme Court
Amundson

Summary

The South Dakota Supreme Court affirmed the application of a 40% minority interest discount to the husband's 25% interests in four family businesses. After reviewing cases from other jurisdictions, the supreme court noted that the application of a minorit ...

See Also

Priebe v. Priebe

Full Text of Court Cases
December 4, 1996

Issue is the value of husband's one-quarter interest in four family businesses, including whether a forty-percent minority discount was appropriate in a divorce setting.