Opinion by Judge RULAND.
In 1989, North Pole, Inc., approved a plan to merge with its subsidiary, petitioner, Santa's Workshop (Workshop), with the latter entity remaining as the surviving corporation. The merger plan provided that certain of Workshop's shareholders would receive $3.50 per share. One shareholder, respondent, A.B. Hirschfeld Press, Inc., responded with an initial demand for supplemental payment, claiming that the fair value of each of its shares was...
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