Summary
Tax Court declines to allocate a portion of stock purchase to a non-compete, when documents unambiguously allocate the entire price to the stock.
Becker v. Commissioner of Internal Revenue
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See Also
Allocation of Stock Purchase Price to Noncompete Must Be Clear, Unambiguous
Tax Court declines to allocate a portion of stock purchase to a noncompete when documents unambiguously allocate the entire price to the stock.