Marketability discount appropriate where no ready market exists

Business Valuation UpdateVol. 5 No. 2
Legal and Court Case Update
February 1999
3469 Metal Stamping, NEC
332999 All Other Miscellaneous Fabricated Metal Product Manufacturing
marital dissolution/divorce
capitalization rate, marital dissolution, controlling interest

Ferguson v. Ferguson
1998 Conn. Super. LEXIS 3340
November 13, 1998
State Court
Superior Court
Alec R. Bobrow (for plaintiff); Richard A. Reynolds (for defendant)


The issue in this marriage dissolution case is whether a marketability discount should be applied in determining the valuation of the common stock of the family business.

See Also

Ferguson v. Ferguson

At issue is the marketability discount applied to the valuation of the husband's interest in a manufacturing business.