In Re Estate of Hjersted

I concur in the majority’s decision to reverse the Court of Appeals’ decision which affirmed the district court’s determination of MRI value and reversed in part and remanded the case to the district court for determination of the valuation of the 96% Hjersted Family Limited Partnership (HFLP) interest as of March 1,2000. The majority decision correctly points out the legal error of the Court of Appeals in its rejection of Korschot’s additional discounts and the effect such a rejection had of “effectively eliminat[ing] the only evidence in the record on the value of the transferred 96%…