Fair Value Includes Dollar-for-Dollar Discount for Embedded Capital Gains

Business Valuation UpdateVol. 17 No. 9
Legal and Court Case Update
September 2011

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shareholder dissent/oppression
Dawkins v. Hickman Family Corp.,
2011 WL 2436537 (N.D. Miss.)
June 13, 2011
US
Federal Court
Mississippi
United States District Court
James Koerber
Aycock

Summary

Determination of fair value under dissenting shareholder statute in Mississippi includes dollar-for-dollar discount for built-in capital gains tax liability in case of private asset-holding partnership.

See Also

Dawkins v. Hickman Family Corp.

Full Text of Court Cases
June 13, 2011

Determination of fair value under dissenting shareholder statute in Mississippi includes dollar-for-dollar discount for built-in capital gains tax liability in case of private asset-holding partnership.