HOLMES, Judge:
Richard Hurst founded and owned Hurst Mechanical, Inc. (HMI), a thriving small business in Michigan that repairs and maintains heating, ventilating, and air conditioning (HVAC) systems. He bought, with his wife Mary Ann, a much smaller HVAC company called RHI; and together they also own the building where HMI has its headquarters.
When the Hursts decided to retire in 1997, they sold RHI to HMI, sold HMI to a trio of new owners who included...
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