Divorce Court Applies 35% Minority Discount to 50% Interest in Going Concern

Business Valuation UpdateVol. 15 No. 11
Legal and Court Case Update
November 2009

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484110 General Freight Trucking, Local
marital dissolution/divorce
discount for lack of control (DLOC), minority discount, s corporation
In re Marriage of Williams
2009 WL 2597950 (Mont.)
August 25, 2009
US
State Court
Montana
Supreme Court
Mark D Parker, Stephen C Mackey
Morris

Summary

Montana high court rejects 35% minority discount to husband’s half interest in a closely held, family business, which he owned with his father and had equal say over operations, management, and application of funds.

See Also

In re Marriage of Williams

Full Text of Court Cases
August 25, 2009

Montana high court rejects 35% minority discount to husband’s half interest in a closely held, family business, which he owned with his father and had equal say over operations, management, and application of funds.