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When ‘Fair Value’ Is Not the Standard of Value in State Shareholder Disputes

Court accepts marketability discounts to determine fairness of corporate stock transaction in shareholder dispute.

Kim v The Grover C Coors Trust

In this shareholders’ suit, plaintiff, Chinyun Kim, appeals the trial court’s judgment finding against Kim and in favor of defendants, the Grover C. Coors Trust, William K. Coors, Jeffrey H. Coors, the Adolph Coors, Jr. Trust, the May Kistler Coors Tru ...

Capital Gains Tax Determined on Value of Property Before Distribution to Transitional Limited Partnership

Pope & Talbot Inc. distributed certain real property to Pope Resources, a newly formed Delaware limited partnership.

Pope & Talbot, Inc. v. Commissioner of Internal Revenue

At issue is the fair market value of the property the plaintiff distribtued to a limited partnership.

Aggregate Value of Publicly Traded Partnership Units Is Not Equal to the Value of the Underlying Assets

The 9th Circuit affirmed the Tax Court's decision to calculate the tax due under IRC sec. 311 based on the fair market value of property the corporation transferred to a limited partnership.

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