S Corporation Valued Using Two-Year-Old Transaction

Business Valuation Update BVLaw
Legal and Court Case Update
September 23, 2004
3589 Service Industry Machinery, NEC
333318 Other Commercial and Service Industry Machinery Manufacturing
marital dissolution/divorce

David A. Tebbe v. Conni M. Tebbe
No. 02A05-0403-CV-130 (Ind. App. 2004)
US
State Court
Indiana
Court of Appeals
Eric E. Snouffer, Stephen P. Rothberg
Mathias

Summary

The Indiana Court of Appeals affirmed the valuation of a minority interest in an S corporation based on the two-year old acquisition price paid by the controlling shareholder.

See Also

David A. Tebbe v. Conni M. Tebbe

The Indiana Court of Appeals affirmed the valuation of a minority interest in an S corporation based on the two-year old acquisition price paid by the controlling shareholder. It further ruled that pass-through S corporation income should not be attribute ...