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MATTER OF CAROLINA GARDENS, INC. v. MENOWITZ

238 A.D.2d 189 (1997)

655 N.Y.S.2d 536

In the Matter of Carolina Gardens, Inc., et al., Respondents-Appellants, v. Harold Menowitz et al., as Trustees of a Trust Under The Will of Sophie Menowitz, Deceased, et al., Appellants-Respondents

Appellate Division of the Supreme Court of the State of New York, First Department.

April 10, 1997

Giving due deference to the trial court's unique position in evaluating marketability issues (see, Matter of Walt's Submarine Sandwiches [Basile], 173 A.D.2d 980, lv denied 78 N.Y.2d 860), and noting the essential distinction between a permissible discount for lack of marketability and an impermissible discount applied to minority shares supposedly for a minority shareholder...

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