Straight Capitalization Method Used

Business Valuation Update BVLaw
Legal and Court Case Update
July 2, 2004

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3500 Industrial machinery and equipment
333924 Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing
marital dissolution/divorce
Harold Tatum, Jr. v. Patricia L. Tatum
No. 2001-CA-002140-MR (KY App. 2004), unpublished
US
State Court
Kentucky
Court of Appeals
J. Key Schoen, Joseph V. Mobley, Oliver B. Rutherford, Stephen J. Tillman
Steve Kerrick, CPA; Jim King; Bryan Livingston
Combs

Summary

The Kentucky Court of Appeals affirmed the valuation of a specialty machine business.

See Also

Harold Tatum Jr. v. Patricia L. Tatum

Full Text of Court Cases
July 2, 2004

The Kentucky Court of Appeals affirmed the valuation of a specialty machine business. The company was valued using the straight capitalization method and a 20 percent discount for lack of marketability. The court rejected in part the valuations performed ...