DLOM Applies in This Merry-Go-Round Case

Business Valuation Update BVLaw
Legal and Court Case Update
May 24, 1995
7996 Amusement Parks
713110 Amusement and Theme Parks
marital dissolution/divorce
discount for lack of marketability (DLOM), fair market value (FMV), marital dissolution

In re the Marriage of Tofte
134 Ore. App. 449, 895 P.2d 1387, 1995 Ore. App. LEXIS 772
US
State Court
Oregon
Court of Appeals
Riggs

Summary

The appropriateness of a marketability discount was one of the issues in this appeal of a marital dissolution judgment.

See Also

In re the Marriage of Tofte

Issue was the value of husband's 10.1% interest in the family amusement park business and whether it was appropriate to apply a minority or marketability discount.