‘Dueling Over Discounts’ in Divorce of Minority Shareholder

Business Valuation UpdateVol. 15 No. 6
Legal and Court Case Update
June 2009

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5044 Office Equipment
453210 Office Supplies and Stationery Stores
marital dissolution/divorce
discount for lack of marketability (DLOM), s corporation
Wright v. Wright
2009 WL 724153 (Ala. Civ. App.)
March 20, 2009
US
State Court
Alabama
Court of Appeals
James Butler (wife); Mark Pawlowski (husband)
Thomas

Summary

Court considers the applicability of discounts to a minority shareholder’s interest in an S Corp, and whether the company’s retained earnings may be properly attributable to a minority owner for child support determinations.

See Also

Wright v. Wright

Full Text of Court Cases
March 20, 2009

Court considers the applicability of discounts to a minority shareholder’s interest in an S corp, and whether the company’s retained earnings may be properly attributable to a minority owner for child support determinations.