Fair Value Excludes Minority, Marketability Discounts in South Dakota

Business Valuation UpdateVol. 7 No. 5
Legal and Court Case Update
May 2001

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6712 Offices of Bank Holding Companies
551111 Offices of Bank Holding Companies
shareholder dissent/oppression
fair value, shareholder dispute
First Western Bank Wall v. Olsen
2001 SD 16, 621 N.W.2d 611, 2001 S.D. LEXIS 16
January 31, 2001
US
State Court
South Dakota
Supreme Court
Paul J. Thorstenson CPA/ABV, CVA (for Olsen)
Gilbertson

Summary

This shareholder dispute appeal raised issues of expert testimony admissibility and the trial court's interpretation of fair value.

See Also

First Western Bank Wall v. Olsen

Full Text of Court Cases
January 31, 2001

At issue are the fair value of certain fractional shares belonging to dissenting shareholder and the admittance of expert testimony.