Marketability discount not appropriate where comparables were also closely held companies

Business Valuation UpdateVol. 10 No. 7
Legal and Court Case Update
July 2004

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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
US
State Court
Oregon
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)
Haselton

Summary

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

Full Text of Court Cases
March 10, 2004

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