Husband’s version of the facts not supported by the record

Business Valuation UpdateVol. 9 No. 11
Legal and Court Case Update
November 2003
2084 Wines, Brandy, and Brandy Spirits
312130 Wineries
marital dissolution/divorce
discount for lack of marketability (DLOM), marital dissolution, shareholder agreement, discount for lack of control (DLOC)

Arn v. Arn
2003 Ohio 3794, 2003 Ohio App. LEXIS 3405
July 16, 2003
State Court
Court of Appeals
Michael Zeleznik, CPA/ABV (for wife); Kevin Harris, CPA (for husband)


Husband and wife were married in 1979, and wife filed for divorce in 2000.

See Also

Arn v. Arn

Issue is the valuation of husband's interest in wine company where he originally purchased 20% interest and later purchased remaining 80% but sale was still in escrow.