[Download] "Empire America Relocation Services v." by Supreme Court of Delaware * eBook PDF Kindle ePub Free
eBook details
- Title: Empire America Relocation Services v.
- Author : Supreme Court of Delaware
- Release Date : January 28, 1988
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
This appeal relates to the sale by Commercial Credit Company ("Commercial Credit") to Empire of America Relocation Services,
Inc. ("Empire") of all of the issued and outstanding stock of Relocation Realty, Inc. ("Relocation Realty"). Prior to the
sale, Relocation Realty was a wholly owned subsidiary of Commercial Credit. The sale was effectuated by a Stock Purchase Agreement
dated December 21, 1985 ("Agreement") and two amendments to the Agreement, each dated January 24, 1986. The subject matter of this litigation is the purchase price which Empire was to pay for the Relocation Realty stock. The
dispute concerns whether or not the amended Agreement requires inclusion of Relocation Realty's federal tax receivables, 1
as an asset, on the year end audited balance sheet (the "Valuation Date Balance Sheet"). That issue is pivotal in this case
because the amended Agreement provided for the Valuation Date Balance Sheet to be utilized in determining the final purchase
price.
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