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MATTER OF MILLER BROS. INDUSTRIES, INC. v. LAZY RIVER INVESTMENT COMPANY

272 A.D.2d 166 (2000)

709 N.Y.S.2d 162

In the Matter of MILLER BROS. INDUSTRIES, INC., Respondent, v. LAZY RIVER INVESTMENT COMPANY et al., Appellants.

Appellate Division of the Supreme Court of the State of New York, First Department.

Decided May 16, 2000.

We affirm Supreme Court's appraisal of respondent dissenting shareholders' stock in petitioner corporation (Miller Bros.) at $9 per share as of July 30, 1984, the day prior to the effectuation of the merger to which such respondent shareholders dissented, as a fair interpretation of the evidence (Thoreson v Penthouse Intl., 80 N.Y.2d 490, 495). For purposes of this appraisal proceeding, "[t]he three major elements of fair value are...

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