APPRAISING THE CLOSE CORPORATION, LOTZ, HEWITSON AND RONALD NOT WITHSTANDING

*The author gratefully acknowledges the review and comments on this article by Mike Bantuveris, ASA, of Interquest, Inc., Northridge, California and Robert F. Howard, ASA, of Houlihan, Lokey, Howard & Zukin, Inc., Los Angeles, California. This article was originally published in Business Law News (State Bar of California) Summer 1986.