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Divorce Court Tax Affects Minority S Corp Interest, Excludes Buy-Sell Value

Divorce court tax affects husband’s minority S Corp interest, and declines to adopt buy-sell value.

In re Marriage of Herlitzke

Divorce court tax affects husband’s minority S Corp interest, and declines to adopt buy-sell value.

Hoverson v. Hoverson

At issue is the valuation of husband's potato farming partnership.

Distressed potato farm partnership has positive fair market value

In this marital dissolution appeal, the husband asserted that the trial court erred in valuing his interest in Hoverson Farms LLP , a potato farm partnership.

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