Liquidation Premise and Small Minority Discount Upheld

Business Valuation UpdateVol. 3 No. 1
Legal and Court Case Update
January 1997
1389 Oil and Gas Field Services, NEC
213112 Support Activities for Oil and Gas Operations
marital dissolution/divorce

Marvin L. Kaiser v. Lillian Kaiser
555 N.W.2d 585 (ND 1996)
November 18, 1996
State Court
North Dakota
Supreme Court
Gregory Cleveland


On appeal, the court found that the trial court erred in valuing Sun Well Service, Wife's interest in Imperial Oil of North Dakota and Husband's retirement accounts.

See Also

Marvin L. Kaiser v. Lillian Kaiser

The North Dakota Supreme Court affirmed the lower court's valuation of the parties' two business.