Summary
Husband owned a 27.5 percent interest in a partnership that was sold as part of a succession transaction and for which he received two notes, the face value of which totaled $469,156—which the trial court found constituted an inflated price.
See Also
Zwerk v. Zwerk
In this marital dissolution action, the court ruled that discounts given to family members that had no relation to marketability should be ignored when valuing corporate entities, and that the tax effects on a partnership interest should also be ignored.