Tracy v. Alexander

How courts have described this case

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

• recognizing, in the context of valuing a minority stock interest in a corporation for transfer inheritance tax purposes, the \necessity\ for a minority discount
• applying minority discount when valuating minority stock interest for transfer inheritance tax purposes

Source: CourtListener parenthetical corpus (CC0).