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e S., "The Search for the Holy Grail, Getting Away from the t5-Minute Discount Determination," The Value Examiner, July/August 2004, (iii) Estate of McCord, 120 T.C. No. 13, May 2003, and (iv) Bajaj, Denis, Ferris, and Sarin, "Finn Value and Marketability Discounts," 27 J. Corp. Law 89, Fall 2001. CON
dian discounts of 26.0% and 24.0%, respectively, along with the following observations: o There is an exchange effect (New York Stock Exchange and American Stock Exchange listed companies have lower discounts). o The higher the sales of the issuer, the lower the discounts. o Companies with higher earnings have low
e S., "The Search for the Holy Grail, Getting Away from the t5-Minute Discount Determination," The Value Examiner, July/August 2004, (iii) Estate of McCord, 120 T.C. No. 13, May 2003, and (iv) Bajaj, Denis, Ferris, and Sarin, "Finn Value and Marketability Discounts," 27 J. Corp. Law 89, Fall 2001. CON
dian discounts of 26.0% and 24.0%, respectively, along with the following observations: o There is an exchange effect (New York Stock Exchange and American Stock Exchange listed companies have lower discounts). o The higher the sales of the issuer, the lower the discounts. o Companies with higher earnings have low
e S., "The Search for the Holy Grail, Getting Away from the t5-Minute Discount Determination," The Value Examiner, July/August 2004, (iii) Estate of McCord, 120 T.C. No. 13, May 2003, and (iv) Bajaj, Denis, Ferris, and Sarin, "Finn Value and Marketability Discounts," 27 J. Corp. Law 89, Fall 2001. CON
dian discounts of 26.0% and 24.0%, respectively, along with the following observations: o There is an exchange effect (New York Stock Exchange and American Stock Exchange listed companies have lower discounts). o The higher the sales of the issuer, the lower the discounts. o Companies with higher earnings have low
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