Controlled corp Brother Sister - Value of shares

Technical topics regarding tax preparation.
#1
MWPXYZ  
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Lancaster NH
When determining the value of shares can one, or should one, consider discounts for non-voting rights or minority interests?

For example, A owns 75% of the shares and B owns 25% of the shares. Considering a real life appraised 20% discount for B's ownership; would it be possible (or required) to consider A having 80% of the "total value of shares of all classes of stock" and B having 20% of the "total value of shares of all classes of stock"?
 

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