Priebe v. Priebe
Issue is the value of husband's one-quarter interest in four family businesses, including whether a forty-percent minority discount was appropriate in a divorce setting.
Application of Minority Discounts Determined on a Case-by-Case Basis
The South Dakota Supreme Court affirmed the application of a 40% minority interest discount to the husband's 25% interests in four family businesses. After reviewing cases from other jurisdictions, the supreme court noted that the application of a minorit ...