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Tire Stores

This industry comprises establishments primarily engaged in retailing new and/or used tires and tubes or retailing new tires in combination with automotive repair services.

Auto Parts and Accessories Retail Stores

This industry comprises establishments primarily engaged in retailing new, used, and/or rebuilt automotive parts and accessories, with or without repairing automobiles; and/or establishments primarily engaged in retailing and installing automotive accessories.

The Importance of Buy-Sell Agreements: Two Cases Spell Out What Can Go Wrong

Buy-sell agreement unenforceable unless written, and stock purchase agreement does not suffice.

Fausak’s Tire Center, Inc. v. Blanchard

Buy-sell agreement unenforceable unless written, and stock purchase agreement does not suffice.

Menard v. Commissioner (I)

The U.S. Tax Court determined that the amount paid by Menard, Inc. to its controlling shareholder as compensation and deducted on its 1998 Federal tax return under sec. 162 was unreasonable. In reaching this conclusion, it valued the long-term incentive c ...

Son held liable for value of marital stock

The issue in this case was whether the trial court erred in imposing constructive trust and valuing 80 shares of Nagle's Rebuilt Truck Parts and Sales, Inc. (“Truck Parts”).

Nagle v. Nagle

The issue in this case was whether the trial court erred in imposing constructive trust and valuing 80 shares of Nagle's Rebuilt Truck Parts and Sales Inc.

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