No Automatic Bar to Minority Discount in Divorce Cases

Business Valuation UpdateVol. 21 No. 7
Legal and Court Case Update
July 2015
8042 Offices and Clinics of Optometrists
621320 Offices of Optometrists
marital dissolution/divorce
capitalization rate, discount for lack of marketability (DLOM), minority interest, professional practice, equitable distribution, community property, discount for lack of control (DLOC)

Schickner v. Schickner
2015 Ariz. App. LEXIS 48
April 16, 2015
US
State Court
Arizona
Court of Appeals
John Pinto, Stephen Koons (husband); Calvin Swartley (wife)
Brown

Summary

Appeals court says state law does not bar use of minority share discount in divorce cases and declines to impose a bright-line rule; rather, the trial court has to consider interest holder’s level of control and likelihood of sale before use of discount.

See Also

Schickner v. Schickner

Appeals court says state law does not bar use of minority share discount in divorce cases and declines to impose a bright-line rule; rather, the trial court has to consider interest holder’s level of control and likelihood of sale before use of discount.