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Matthews critiques Mercer's Simplot case review
Business Valuation Update
November 7, 2004
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Tags:
control premium
,
breach of fiduciary duty
,
fair market value (FMV)
,
minority interest
,
swing vote
Summary
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 ...