Latest State Court Rules on Whether Discounts Apply in Shareholder Dissent Cases
Wyoming Supreme Court joins “vast majority” of states to preclude application of discounts to “fair value” determinations in shareholder oppression cases.
Brown v. Arp and Hammond Hardware Co
Wyoming Supreme Court joins “vast majority” of states to preclude application of discounts to “fair value” determinations in shareholder oppression cases.
Tax Court Cites Factors in Noncompete Valuation
The IRS disallowed a depreciation deduction for a covenant not to compete, saying it had no value.
Beaver Bolt v. Commissioner
At issue is whether petitioner may amortize $ 383,400, or some other amount, for the ex-vice president of Beaver Bolt's covenant not to compete.