Brooks v. Brooks Furniture Mfgrs., Inc.

I concur in the majority opinion but write separately, and respectfully, to address the dissent.

The dissent finds application of a marketability discount acceptable if it is applied at the corporate or enterprise level rather than at the shareholder level. This is consistent with the corporation’s position that relies largely on Cavalier Oil Corporation v. Harnett, 564 A.2d 1137, 1144-45 (Del.1989). But see Offenbecher v. Baron Services, Inc., 874 So.2d 532, 538 (Ala.Civ.App.2002) (“Cavalier Oil Corp. v. Harnett, 564 A.2d 1137 (Del.1989), did not hold that corporate-level discounting of…