Fair Cash Value Not Error in Valuation of Partnership Interest

Business Valuation Update BVLaw
Legal and Court Case Update
October 2, 2001
6512 Operators of Nonresidential Buildings
711310 Promoters of Performing Arts, Sports, and Similar Events with Facilities
judicial dissolution
fair value, fair market value (FMV), minority interest, partnership interest, partnership dissolution

Conti v. Christoff
2001 Ohio App. LEXIS 4534
State Court
Court of Appeals
Thomas S. Gabrieli, CPA (for Conti)<br>Alfred S. Fricano, CPA, CVA (for Christoff)


This case was on appeal from a magistrate's findings and the trial court's rulings regarding valuation of a 25% limited partnership interest.

See Also

Conti v. Christoff

At issue is whether the trial court was required to use a valuation method based solely upon the raw assets of the partnership, or whether the court could order further factfinding based on a different valuation method.