Sipko v. Koger, Inc., ___ N.J. ___ (2022). This is the second time that this intra-family business divorce case came before the Supreme Court. The first iteration, which dates back to 2013, was discussed here. Today’s decision, written by Justice Pierre-Louis for a 5-0 Supreme Court (Justice Patterson recused in this case), addressed whether a marketability discount should have been applied in valuing plaintiff’s interest in the businesses. A marketability discount, Justice Pierre-Louis explained, “reflect[s] the decreased worth of shares of stock in a closely held...