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Case
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Reference no. 194-038-1
Authors: William T Stevens (Western Connecticut State University); Hans E Klein (Bentley University); Donald S Shannon (DePaul University)
Published in: 1994

Abstract

The case describes a controversy between an estate and the Internal Revenue Service regarding the fair market value of the decedent''s interest in a closely -held corporation. It is appropriate for advanced business students (graduate or undergraduate) already familiar with accounting and financial concepts. It could be used in a second corporation finance or investment class to demonstrate the difference methods used to access corporate value. The case challenges students to reconcile a conflict. It has application potential in countries in privatization efforts, such as all Central and Eastern countries. There is a Dos-format Excel interactive spreadsheet to support this case (194-038-0).
Industry:
Size:
USD22 million in sales
Other setting(s):
1988-1989

About

Abstract

The case describes a controversy between an estate and the Internal Revenue Service regarding the fair market value of the decedent''s interest in a closely -held corporation. It is appropriate for advanced business students (graduate or undergraduate) already familiar with accounting and financial concepts. It could be used in a second corporation finance or investment class to demonstrate the difference methods used to access corporate value. The case challenges students to reconcile a conflict. It has application potential in countries in privatization efforts, such as all Central and Eastern countries. There is a Dos-format Excel interactive spreadsheet to support this case (194-038-0).

Settings

Industry:
Size:
USD22 million in sales
Other setting(s):
1988-1989

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