Summary
The Wyoming Supreme Court affirmed the valuation of closely held preferred stock at par value rather than market value because par value of preferred stock impacts book value, liquidation value, and dividend rights. It further held that potential tax cons ...
Robert Myles Hall v. Nancy Kay Hall
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See Also
Preferred Stock Valued at Par Value
The Wyoming Supreme Court affirmed the valuation of closely held preferred stock at par value rather than market value because par value of preferred stock impacts book value, liquidation value, and dividend rights. It further held that potential tax cons ...