Court finds that informed buyer would most likely value pharmacy using income approach

Business Valuation UpdateVol. 3 No. 3
Legal and Court Case Update
March 1997
5912 Drug Stores and Proprietary Stores
446110 Pharmacies and Drug Stores
marital dissolution/divorce
income approach, market approach, controlling interest

DeLucia v. DeLucia
1997 Conn. Super. LEXIS 102
January 10, 1997
State Court
Superior Court


The primary valuation issues in this case involve two pharmacies, Cheshire Pharmacy, Inc., a retail pharmacy, and Cheshire Long Term Care Pharmacy, Inc., an institutional pharmacy, in which husband, a pharmacist, respectively owned a 100% and an 85% interest.

See Also

DeLucia v. DeLucia

At issue is the valuation of the marital property, including a pharmacy business.