Hog and Pig Farming
This industry comprises establishments primarily engaged in raising hogs and pigs. These establishments may include farming activities, such as breeding, farrowing, and the raising of weanling pigs, feeder pigs, or market size hogs.
Industry Evidence Can Provide Basis for Substantial Discount
Appellate court confirms trial court’s discounting of hog confinement facilities based on testimony of industry expert regarding “troubled” state of the industry; and further, it appropriately excluded considerations of tax consequences.
In re Marriage of Erpelding
Appellate court confirms trial court’s discounting of hog confinement facilities based on testimony of industry expert regarding “troubled” state of the industry; and further, it appropriately excluded considerations of tax consequences.
Discounts Excluded From Farm Valuation
The issue raised on appeal of this marital dissolution concerned the value of stock in a family farm. The husband and his three brothers were gifted all of the stock in the family farm corpo ...
Walker v. Walker
The Nebraska Court of Appeals reversed the lower court’s characterization and valuation of the husband’s interest in a family agribusiness corporation. The court determined that this situation warranted a Grace award (an award of cash when family agribusi ...
Minority, Lack of Control, and Marketability Discounts Excluded From Farm Valuation
Two of the issues raised on appeal of this marital dissolution concerned the value of stock in a family farm, and its entire inclusion in the marital estate rather than just the value of the ...