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DRAFT FOR ATTORNEY REVIEW — NOT FINAL

Gomez v. Independence Management of Delaware, Inc., 967 A.2d 1276 (2009)

Citation
Gomez v. Independence Management of Delaware, Inc., 967 A.2d 1276 (2009)
Parent Document
Gomez v. Independence Management of Delaware, Inc., 967 A.2d 1276 (2009)
Jurisdiction
DC (municipal)
Effective Date
2009-03-26

Other Sections in This Document (161)

Full Text

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447 U.S. 102, 108, 100 S.Ct. 2051, 64 L.Ed.2d 766 (1980)). The language of subsection (c) unambiguously requires a transfer of 100% of a corporation’s stock within one year; the use of the word “includes” does not create ambiguity. Read in context, subsection (c) simply means that the transactions described there shall be included within the definition of a “sale” even though they do not meet the test established in our case law construing subsection (a). Moreover, we are not per *1283