Court of Appeals of Iowa,
No. 23-0711,
filed May 22, 2024
In this Iowa case involving the purchase of
corporate shares in a family farm in lieu
of dissolution, the court held that built-in
capital gains, transaction costs, minority
and lack of marketability discounts should
not be applied to the net asset value in
calculating the fair value of the subject shares.
Note: Full-text of this case can be accessed by clicking
on the name of the case.
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