K & W Electric, Inc. Vs. State Of Iowa

How courts have described this case

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

• applying capital gains discount to value of shares of closely-held corporation containing appreciated Winn-Dixie stock
• in determining the fair market value of minority blocks of stock in a corporation, it was appropriate to take into consideration built-in capital gains tax on the stock
• in determining the fair market value of minority blocks of stock in a corporation, it was appropriate to take into consideration built-in capital gains tax on the stock
• in determining the fair market value of minority blocks of stock in a corporation, it was appropriate to take into consideration built- in capital gains tax on the stock

Source: CourtListener parenthetical corpus (CC0).