New York Statutory Fair Value Includes DLOM, Built-In Capital Gains Discounts

Business Valuation UpdateVol. 17 No. 7
Legal and Court Case Update
July 2011

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shareholder dissent/oppression
Giaimo v. Vitale (I)
2011 WL 1549064 (N.Y. Sup.)(unpub.)
April 25, 2011
US
State Court
New York
Supreme Court
Z. Christopher Mercer (petitioner); Joan Lipton and Jeffery Baliban (respondent)
Friedman

Summary

New York court confirms application of marketability discount and discount for built-in-capital gains to statutory fair value determination of real estate holding company.

See Also

Giaimo v. Vitale (I)

Full Text of Court Cases
April 25, 2011

New York court confirms application of marketability discount and discount for built-in-capital gains to statutory fair value determination of real estate holding company.