Uncompleted contracts not included in fair value, defined as liquidation value

Business Valuation UpdateVol. 8 No. 9
Legal and Court Case Update
September 2002
3444 Sheet Metal Work
332322 Sheet Metal Work Manufacturing
judicial dissolution
discount for lack of marketability (DLOM), fair market value (FMV), liquidation, marital dissolution, internal revenue service (IRS), corporate dissolution

Trahan v. Trahan
99 Cal. App. 4th 62, 120 Cal. Rptr. 2d 814, 2002 Cal. App. LEXIS 4216
June 7, 2002
State Court
Court of Appeals
Teresa Arrighi-Campbell (court-appointed)


The issue in this case was whether the trial court erred as a matter of law in confirming the award of the appraiser, where the appraiser did not include the estimated value of construction ...

See Also

Trahan v. Trahan

The issue was whether to include the estimated value of construction contracts that had not been completed as of the valuation date in value of corporation.