Matthews critiques Mercer's Simplot case review

Business Valuation Update
November 7, 2004

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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 ...