Court Disallows Minority Discount When the Partner Can Force the Dissolution of the Partnership
The primary issue in this case is the valuation of the husband's partnership interest. He claims that since he holds a minority interest in the company, it is appropriate to apply a minority ...
Appreciation not passive
Husband is co-owner of Middendorf Stockyard Co. Inc., and disputes the valuation of his half of the business.
Middendorf v. Middendorf
Issue is the legal standards for determining when appreciation in separate property becomes marital property.
Montana Supreme Court Finds Dissenters Owed Fair Value for Shares
Minority shareholder family members appeal a decision denying them the ability to exercise dissenting shareholders' rights under the Montana Business Corporation Act.
Clarkston & Co. v. Harding County
The Supreme Court of South Dakota affirmed the circuit court's decision to reduce the value of real property for property tax purposes. The reduction was for oil production occurring on the subject cattle and sheep ranch. The taxpayer testified that the ...
Oil Production on Agricultural Land May Reduce Value
The Supreme Court of South Dakota affirmed the circuit court's decision to reduce the value of real property for property tax purposes.
Hansen v. 75 Ranch Company
At issue is breach of fiduciary duty by the majority shareholders of 75 Ranch Company.
Wheeler v. United States
Issue is whether sale of remainder interest for less than value of full fee simple interest in ranch constitutes adequate consideration for the purposes of section 2036(a).
Grossnickle v. Grossnickle
Issue is the value of the parties' ranch.
Court Upholds Minority Discount in Montana
Sharon McCann divorced after a 37-year marriage, and her property settlement included 600 of the couple's 1,200 shares of McCann Ranch Inc. (MRI) out of 2400 shares outstanding.
In re Marriage of Miller
At issue is the valuation of the family farm.
McCann Ranch v. Quigley-McCann
At issue is whether the District Court erred in applying a 25 percent minority discount in determining the value of defendant's 600 shares of MRI stock.
Stock gifted to husband awarded to wife in divorce
The brief of appellant (husband) states the issue, "Did the trial court abuse its discretion in distributing the marital estate by awarding 93.72% ($1,380,630) of the marital estate to the wife and 6.
France v. France
At issue is the valuation of wife's the valuation stock in a ranching corporation.
Sullivan v. Sullivan
Issue was whether the trial court erred in failing to assign a value to the stock in the family farm business.
Argyle v. Argyle
Issues are whether trial court erred in its valuation of a ranch corporation and in awarding wife a cash settlement for her half of the value of the corporation.
Rives v. Rives
At issue is the valuation of the couples queen bee business.
Cross v. Cross
Issue is whether the trial court abused its discretion in the valuation and disposition of stock in a family owned corporation which is engaged in the ranching business.