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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.

Bankruptcy Filing During Pendency of Divorce May Be Dissipation of Marital Asset

The Colorado Court of Appeals reversed and remanded a lower court’s valuation of an interest in a law partnership for findings regarding the dissipation of the value of the partnership. The lawyer spouse filed for bankruptcy during the pendency of the div ...

In re the Marriage of Candyce S. Campbell v. Kent N. Campbell

The Colorado Court of Appeals reversed and remanded a lower court’s valuation of an interest in a law partnership for findings regarding the dissipation of the value of the partnership. The lawyer spouse filed for bankruptcy during the pendency of the div ...

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.

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