Marketability discount not appropriate where comparables were also closely held companies

Business Valuation UpdateVol. 10 No. 7
Legal and Court Case Update
July 2004
3469 Metal Stamping, NEC
332999 All Other Miscellaneous Fabricated Metal Product Manufacturing
marital dissolution/divorce

Hanson v. Hanson
2004 Ore. App. LEXIS 230
March 10, 2004
State Court
Court of Appeals
David Dickens, Debra E. Pilcher, Jaquelyn Romm, Martha L. Walters, William G. Wheatley
William Mason; Donna Walker (for wife); William Holmer (for husband)


One issue in this marital dissolution was the fair market value of Northwest Stamping, Inc. (NSI), a closely-held S corporation.

See Also

Hanson v. Hanson

Court rejects contention of marketability discount. Expert's valuation of similar privately held companies with controlling interest was proper, comparable.