Court compares husband to dissenting shareholder; uses fair value standard

Business Valuation UpdateVol. 8 No. 11
Legal and Court Case Update
November 2002

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6712 Offices of Bank Holding Companies
551111 Offices of Bank Holding Companies
marital dissolution/divorce
fair value, fair market value (FMV), marketability
Baltrusis v. Baltrusis
2002 Wash. App. LEXIS 2241
September 16, 2002
US
State Court
Washington
Court of Appeals
Steven Kessler, CPA (for wife); Alex Sheshunoff & Company Investment Banking (previous appraisal done for estate planning purposes)
Ellington

Summary

A major issue in this trial was whether a marketability discount was appropriate. Facts The parties were married in 1982. Each party owned shares of Anchor Bancorp, Inc. , which was ...

See Also

Baltrusis v. Baltrusis

Full Text of Court Cases
September 16, 2002

A major issue in this trial was whether a marketability discount was appropriate.