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Tennessee courts accept 'Delaware Rule' in valuing closely-held company stock

Parties disputed the valuation of husband's 22.5% interest in Diversified Polymer Corp. (DPI), a manufacturer of water-based adhesives and coatings.

Bartley v. Bartley

At issue is the the value of the parties' assets as of the date of divorce, including a 22.5% interest in Diversified Polymer Corporation, Southern Adhesives Co., and the value of the residence.

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