Gustav E. Beerly, Trustee of the Gustav E. Beerly Trust v. Department of the Treasury

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating market price of thinly-traded stock may not be reliable guide to current value
• “Book value is the difference between the firm’s assets and liabilities as valued on its books of account, divided by the number of shares.”

Source: CourtListener parenthetical corpus (CC0).