State of Iowa v. Allen Bradley Clay

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• granting little weight to an expert's valuation report because it was \deficient in providing data and support for its conclusions\
• rejecting a lack of control discount where the incremental risk premium used to calculate the discount was derived solely as a result of a company’s size
• refusing to cast a family corporation as the willing buyer where the attempt to do so was based on the non-economic-based view that the family corporation would purchase an interest merely to keep ownership within the family
• refusing to cast a family corporation as the willing buyer where the attempt to do so was based on the non-economic-based view that the family corporation would purchase an interest merely to keep ownership within the family
• marketability discount applied to minority shares in closely held corporations to reflect hypothetical buyer’s concern that there will not be a ready market
• marketability discount applied to minority shares in closely held corporations to reflect hypothetical buyer's concern that there will not be a ready market

Source: CourtListener parenthetical corpus (CC0).