For what purpose and what are the facts.? It could be the sum of the value of the parts could be different than the value of the whole.
examples. T may own 100% of an asset and them makes a gift of 5% of his interest to a Y with restrictions on the ability of Y to sell their interest. that 5% could legitimately be claimed as being worth less than 5% of the whole.
a condemned building on land could make the property worth less than the land because of the cost of removing the structure.
