Matthews critiques Mercer's Simplot case review

Business Valuation Update
November 7, 2004
control premium, breach of fiduciary duty, fair market value (FMV), minority interest, swing vote


In his review of Estate of Richard R. Simplot v. Commissioner , 112 T.C. No. 13 (1999), Chris Mercer missed the principal point of the decision. The key issue was whether the premium for v ...