Divorce Court Tax Affects Minority S Corp Interest, Excludes Buy-Sell Value

Business Valuation UpdateVol. 12 No. 12
Legal and Court Case Update
December 2006

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0134 Irish Potatoes
111211 Potato Farming
marital dissolution/divorce
In re Marriage of Herlitzke
2006 Wisc. App. LEXIS 972
October 19, 2006
US
State Court
Wisconsin
Court of Appeals
Kevin Janke (husband); Reginald Emshoff (wife)
Dykman

Summary

Divorce court tax affects husband’s minority S Corp interest, and declines to adopt buy-sell value.

See Also

In re Marriage of Herlitzke

Full Text of Court Cases
October 19, 2006

Divorce court tax affects husband’s minority S Corp interest, and declines to adopt buy-sell value.