Court rejects acquisition value for minority interest

Business Valuation UpdateVol. 9 No. 4
Legal and Court Case Update
April 2003
3579 Office Machines, NEC
333318 Other Commercial and Service Industry Machinery Manufacturing
marital dissolution/divorce

In re the Marriage of Sims
2003 Wash. App. LEXIS 86
January 23, 2003
State Court
Court of Appeals
Kevin Williams (for wife); Scott Martin, CPA/ABV, CVA, ASA (for husband)


In this valuation of the parties' stock in a technology corporation, the wife's expert relied solely on the market approach, while husband's expert used a hybrid valuation of the asset and income approaches.

See Also

In re the Marriage of Sims

At issue is the classification, distribution, and valuation of the family home, apartment building, and stock in a technology company.