- 20 - us, we find that there was even less of a ready market for decedent's 50-percent stock interest in B&W Longview than there was for the stock interests sold in the precedent transactions. Consequently, we conclude that, in addition to a minority dis- count, some amount of lack-of-marketability discount should be applied in determining the fair market value on the valuation date of decedent's 50-percent stock interest in B&W Longview. Based on our consideration of the entire record before us, and using our best judgment, we find that the fair market value on the valuation date of decedent's 50-percent stock interest in B&W Longview was $875,000. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Last modified: May 25, 2011