United States v. Kress


No. 16-C-795 (U.S. Dist. Ct., E.D. WI, 2019)


No discount for being a S Corporation as there were both advantages and disadvantages to S Corporation status and it was unclear whether a minority shareholder enjoys the benefits. One of the GBP experts presented reliable valuations for a DLOMs which the court adjusts slightly to 27% for 2007 and 2008 and 25% for 2009.

[ Full Opinion ]