Uncompleted Contracts Not Included in Fair Value, Defined as Liquidation Value

Business Valuation UpdateVol. 8 No. 9
Legal and Court Case Update
September 2002

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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
US
State Court
California
Court of Appeals
Teresa Arrighi-Campbell (court-appointed)
Kline

Summary

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 contracts that had not been completed as of the valuation date.

See Also

Trahan v. Trahan

Full Text of Court Cases
June 7, 2002

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.