SHANNON G. WIGGINS v. STATE OF FLORIDA

How courts have described this case

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

• finding that the owner of an 83% partnership interest was “effectively give[n] ultimate decision-making authority”
• interests not assignee interests where documents referred to interests as \partnership\ interests
• allowing an 8-percent marketability discount on a 83.08-percent controlling interest
• the hypothetical buyer and seller of certain partnership interests would negotiate with the understanding that a section 754 election, which would eliminate any gains for the purchaser, would be made and the price would not reflect a discount for built-in capital gains

Source: CourtListener parenthetical corpus (CC0).