Appellate Division of the Supreme Court of the State of New York December 20, 2012 (Giaimo v. Vitale)
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United States · · · 20-12-2012
*524Valuation of closely held corporations is not an exact science, and it is the “particular facts and circumstances” of each case that will dictate the result (Matter of Friedman v Beway Realty Corp., 87 NY2d 161, 167 [1995]).
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