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Nelson v. Kuebler
In 1998, four cousins went into business together to develop real estate. At the outset, each member held an equal share of the business. They operated the business for approximately seven years, under the terms of a written but unsigned limited liability company operating agreement, until one of the cousins (Larry Nelson (hereafter Larry)) died in 2005. The surviving cousins[1] then sought to exercise their option to buy Larry's interest in the business. However, the parties disputed the value of Larry's share: the Surviving Members asserted that Larry's share in the business had declined to 5.4 percent, while Larry's estate asserted his share was an undiminished 25 percent interest in the business. The Surviving Members filed this action seeking a declaration of their rights in the business and to determine Larry's share in the business. Larry's wife (Martina), as executrix of Larry's estate, cross-complained, seeking various forms of affirmative relief. The matter was tried to the court, and the court ruled in favor of the Surviving Members. Martina's appeal asserts the evidence is insufficient to support the judgment.

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