Cardona, P. J.
Defendant is a closely held corporation formed by plaintiff in 1985 for the purpose of furnishing management and billing services to medical providers. Between 1987 and June 1995, plaintiff and his brother were the sole shareholders and officers of defendant. On June 30, 1995, plaintiff and his brother sold the business to National Medical Financial Services Corporation (hereinafter NMFSC) and became its employees. In connection with the sale, the parties...
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