Court of Appeals Finds Discount for Lack of Marketability Appropriate on a Case-by-Case Basis

Business Valuation UpdateVol. 4 No. 4
Legal and Court Case Update
April 1998
3432 Plumbing Fixture Fittings and Trim
332919 Other Metal Valve and Pipe Fitting Manufacturing
dissenting shareholder
fair value, discount for lack of marketability (DLOM), dissenting shareholder, going concern

WCM Industries, Inc. v. Trustees of Wilson Trust
948 P.2d 36, 1997 Colo. App. LEXIS 88
April 3, 1997
US
State Court
Colorado
Court of Appeals
R. James Alerding, CPA (for wife)
Casebolt

Summary

WCM Industries Inc. appeals determination of the number of outstanding shares at the time of a merger and court's refusal to apply a discount for lack of marketability.

See Also

WCM Industries, Inc. v. Trustees of Wilson Trust

Issue is whether the trial court erred in refusing to apply a discount for lack of marketability in the determination of the fair value of dissenter's shares.