When an Assumption Is Not Supported by Evidence, a Discount May Not Be Proper

Business Valuation Update BVLaw
Legal and Court Case Update
September 10, 1997
marital dissolution/divorce

Anita Marie Batt v. Stuart Alan Batt
149 OR App 517 (1997)
State Court
Court of Appeals


In this marital dissolution, the wife appealed the trial court’s application of a 25% marketability discount in determining the value of the husband’s interest in the family farming operations.

See Also

Anita Marie Batt v. Stuart Alan Batt

The Oregon Court of Appeals reversed the trial court's decision, applying a lack of marketability discount to the value of minority interest in a family farm. The court noted that the discount was inappropriate when there was no intention of disposing of ...