OLSEN v. OLSEN

No. 19981.

873 P.2d 857 (1994)

125 Idaho 603

Thomas E. OLSEN, Plaintiff-Respondent, v. Carol L. OLSEN, Defendant-Appellant.

Supreme Court of Idaho, Boise.

Rehearing Denied June 3, 1994.


Attorney(s) appearing for the Case

Schroeder & Lezamiz Law Office, Boise, for plaintiff-respondent. John T. Schroeder, argued.

Cantrill, Skinner, Sullivan & King, Boise, for defendant-appellant. Gardner W. Skinner, Jr., argued.


JOHNSON, Justice.

This is a divorce case. The issue presented on appeal concerns the valuation of interests in closely held corporations owned by the parties as community property. We conclude that the trial court used inappropriate rates to capitalize excess earnings and to discount for marketability in determining the value of the marital interests in the closely held corporations.

I.

THE BACKGROUND AND PRIOR PROCEEDINGS.

Thomas Olsen...

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