Value Under Buy-Sell Agreement Is Going-Concern Value

Business Valuation Update BVLaw
Legal and Court Case Update
February 18, 1998

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buy/sell agreement
liquidation, minority interest
Chatterton v. Business Valuation Research
90 Wn. App. 150,951 P.2d 353
US
State Court
Washington
Court of Appeals
Sweeney

Summary

The Washington Court of Appeals, Division III, determined that a minority shareholder's interest should be valued as a going concern less a minority discount for a sale completed according to a buy-sell agreement.

See Also

Chatterton v. Business Valuation Research

Full Text of Court Cases
February 18, 1998

At issue is whether the buyout agreement precluded discounts for liquidation costs.