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ESTATE OF COHEN v. BOOTH COMP.

Docket No. A-0319-09T2

22 A.3d 991 (2011)

421 N.J. Super. 134

ESTATE OF Claudia L. COHEN, by its Executor Ronald O. PERELMAN, Plaintiff-Appellant, v. BOOTH COMPUTERS and James S. Cohen, Defendants-Respondents.

Superior Court of New Jersey, Appellate Division.

Decided July 13, 2011.

Attorney(s) appearing for the Case

Michael R. Griffinger argued the cause for appellant (Gibbons P.C. and Greenbaum, Rowe, Smith & Davis, L.L.C., attorneys; Mr. Griffinger , Kevin McNulty , Lan Hoang, Newark, and Paul A. Rowe , Woodbridge, on the brief).

Benjamin Clarke argued the cause for respondents (DeCotiis, FitzPatrick & Cole, L.L.P., attorneys; Frank Huttle, III , of counsel; Mr. Clarke , Russell J. Passamano and Erik Corlett , Teaneck, on the brief).

Before Judges CARCHMAN, GRAVES and ST. JOHN.

The opinion of the court was delivered by

CARCHMAN, P.J.A.D.

In this appeal, we address the question of whether, under the facts presented, a family partnership agreement that provides for a buyout based on net book value may be enforced where the disparity between book value and market value is significant. In deciding this issue, we consider the difference between book value and market value as well as addressing the issue of whether the disparity between...

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