Marriage of Arneson v. Arneson
25% discount for minority interest and lack of marketability affirmed.
25% discount for minority interest and lack of marketability affirmed.
Discount for lack of control was proper.
Husband’s testimony alone insufficient to warrant discount factor for nonmarketability and minority position. Expert opinion needed.
Accepting Bonfield’s valuation of canning business not clearly erroneous. Bonfield used a 20% premium because of husband’s controlling interest and a 20% discount for reduced marketability.