Tennessee courts accept 'Delaware Rule' in valuing closely-held company stock

Business Valuation UpdateVol. 2 No. 10
Legal and Court Case Update
October 1996

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2891 Adhesives and Sealants
325520 Adhesive Manufacturing
marital dissolution/divorce
investment value
Bartley v. Bartley
1996 Tenn. App. LEXIS 510
August 20, 1996
US
State Court
Tennessee
Court of Appeals
Mike Costello (for wife)
Sanders

Summary

Parties disputed the valuation of husband's 22.5% interest in Diversified Polymer Corp. (DPI), a manufacturer of water-based adhesives and coatings.

See Also

Bartley v. Bartley

Full Text of Court Cases
August 20, 1996

At issue is the the value of the parties' assets as of the date of divorce, including a 22.5% interest in Diversified Polymer Corporation, Southern Adhesives Co., and the value of the residence.