Bookstores, Religious
This U.S. industry comprises establishments primarily engaged in retailing new books.
Bookstores, New Books
This U.S. industry comprises establishments primarily engaged in retailing new books.
Comic Book Stores
This U.S. industry comprises establishments primarily engaged in retailing new books.
Chancery Recognizes Reality of Control Premium in Third-Party Offers
Court says special committee’s accepting controlling shareholder’s lower bid over third-party’s higher offer is not sign of bad-faith dealing but of reality that “buyers of corporate control will be required to pay a premium” to acquire the whole company.
Chancery Recognizes Reality of Control Premium in Third-Party Offers
Court says special committee’s accepting controlling shareholder’s lower bid over third-party’s higher offer is not sign of bad-faith dealing but of reality that “buyers of corporate control will be required to pay a premium” to acquire the whole company.
In re Books a Million Stockholders Litig.
Court says special committee’s accepting controlling shareholder’s lower bid over third-party’s higher offer is not sign of bad-faith dealing but of reality that “buyers of corporate control will be required to pay a premium” to acquire the whole company.
Charles J. Lisle, Trustee v. John Wiley & Sons, Inc.
The U.S. Court of Appeals for the Sixth Circuit found that a debtor’s payment followed by a corresponding dollar-for-dollar reduction in a debt owed by a company he controlled could not be recovered as a fraudulent transfer.
Tax Court Holds Sales Transactions Not Indicative of FMV
This issue in this estate tax matter was the fair market value on Sept. 7, 1993, of decedent's 366,385 shares of common stock of Hastings Books, Music & Video Inc.
Estate of Marmaduke v. Commissioner of Internal Revenue
At issue is the fair market value, as of the date of decedent's death, of 366,385 shares of common stock of a closely held corporation.
Small-Block Sales Not Indicative of FMV; 30% Marketability Discount Applied
The issue in this estate tax matter was the fair market value on Sept. 7, 1993, of decedent's 366,385 shares of common stock of Hastings Books, Music & Video Inc., a closely held corporation.
Illiquidity Increases With Block Size
The Tax Court determined the fair market value, including a discount for lack of marketability, of a large block of stock in a retail books, music, and video chain operating in the South and Southwest.