Fair Value in Shareholder Dissent Warrants Minority Discount

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

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6519 Lessors of Real Property, NEC
531190 Lessors of Other Real Estate Property
shareholder dissent/oppression
Hall v. Glenn’s Ferry Grazing Assoc.
2006 U.S. Dist. LEXIS 68051
September 21, 2006
US
Federal Court
Idaho
United States District Court
David Cooper (minority shareholder); Dennis Reinstein (association)
Winmill

Summary

Minority discount applies to statutory fair value valuation of minority owner’s stock, where no evidence of wrongful conduct by corporation.

See Also

Hall v. Glenn’s Ferry Grazing Assoc.

Full Text of Court Cases
September 21, 2006

Minority discount applies to statutory fair value valuation of minority owner’s stock, where no evidence of wrongful conduct by corporation.