Hardware Manufacturing
This industry comprises establishments primarily engaged in manufacturing metal hardware, such as metal hinges, metal handles, keys, and locks (except coin- or card-operated, time locks).
BTR Dunlop Holdings, et al. v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...
Potential Earnings and Synergies Relevant in Determining Fair Market Value of Transferred Subsidiary
The issue in this corporate income tax matter is the fair market value, for purposes of IRC §§ 311(b) and 482, of Schlegel UK Holdings Ltd. and Schlegel GmbH, which were transferred from the taxpayer, BTR Dunlop Holding, Inc., to the taxpayer's parent corporation, BTR, Plc.
Cardinal Capital Management v. Frank E. Best, Inc.
At issue is breach of fiduciary duty in connection with the cash-out of the minority shareholders in three related corporations.
Dennis Wood v. Frank E. Best
At issue is breach of fiduciary duty in connection with the cash-out of minority shareholders in three related corporations.
Cardinal Capital Management v. Frank E. Best, Inc.
This case involves claims of breach of fiduciary duty in connection with the cash-out of the minority shareholders in several related corporations.
Entire Fairness Standard Applies to Merger
The defendants acquired control of three related companies, cashed-out the minority shareholders, and merged them into WEBCO.
Estate of Damon v. Commissioner of Internal Revenue
At issue is the value of the common stock of Bowser, Inc., owned by the decedent.