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The taxpayer purchased land and later transferred it to a family controlled corporation in return for an earn out. When funds were eventually received, the IRS treated them as dividends, whereas the individual and corporate taxpayers contended they were sums paid on the individual taxpayer's sale of a corporate asset to the corporation. The question is whether the original transfer to the corporation was a contribution to capital (equity) or the creation of a debtor/creditor relationship.

An employee is permitted to choose any one of three stock option plans. The first involves options that are in the money and must be exercised within 10 years. The second involves options that are at the money and must be exercised within 10 years. The third involves options that are at the money and must be exercised within 15 years. A wise decision requires students to consider a number of tax and nontax business considerations.

Georgian Glass and Mineral Water (GGMW), was created in 1995 by a Georgian entrepreneur and Western investors in Georgia (former Soviet Union) to bottle and market the famous mineral water from the Borjomi valley. At the height of the Soviet Union's power, Borjomi was Georgia's leading export product with 450 million half-liter bottles per year. During the early 1990s, however, Borjomi factories suffered underinvestment, theft, and neglect. GGMW's management needs to raise additional financing in order to fully capitalize on the market opportunity. Furthermore, management is faced with serious operating challenges in a newly privatized economy.

Chevron Corp., headquartered in San Francisco, manages a worldwide, vertically integrated value chain from the oil well to the gasoline station. Mishandling of oil at any stage of production can damage the natural environment, human health, corporate profitability, or all three. But at the same time Chevron needs to be prudent about the amount of money it spends on measures to manage these risks, and environmental programs within the firm can conflict with a long-standing tradition of decentralized management. To manage risks more efficiently, Chevron executives are contemplating the use of quantitative decision tools that enable operating managers to compute rough benefit-cost ratios for various alternative risk management projects. The case focuses on the pros and cons of using such tools within the context of Chevron's overall system for environmental risk management.

Describes the creation and operation of the initial two heavyweight teams for new drug development and launch. The primary focus is on one of the teams, Evista, although comparisons to the other team, Zyprexa, are included. Lilly must decide the next phase (postlaunch) for managing Evista's rollout.

This series presents the challenges facing the board of directors of a small merchant-banking company in London that is trying to get into the New York market. After hiring an American to develop the business, the board has become concerned about his operating style and his requests for additional authority. The A case ends after the American has made substantial improvements to the business and reports to the board, leaving the board to decide what to do with him. See also the B case (OB-0666). The two cases can be used as a team role-playing exercise.

A small hydraulic-valve manufacturer attempts a second buyout in order to take out its current equity partners. A three-way deal must be negotiated between management, the new mezzanine lender, and the departing equity owners.

Pandesic is a joint venture of SAP and Intel designed to develop turnkey information architectures for marketspace companies. The case explores the problems of developing the joint venture from the perspective of its general management. Describes the development of its strategy and organization. At the end of the case, performance is poor and Harold Hughes (Intel) steps in from his position as part-time chairman to run Pandesic.

Through their competitive battle, Coca-Cola and PepsiCo have created a stable and highly profitable duopoly in the U.S. soft drink industry. As the domestic industry matured and the cola wars moved to international markets, Coke and Pepsi tried to redesign their competitive strategies as well as the vertical structure of their corporations. A rewritten version of an earlier case by Michael E. Porter and David B. Yoffie.

Introduces students to the best practices for managing new product development projects. Includes concepts and tools related to structuring teams consistent with the project objectives as well as concepts and processes for improving project execution.

Raises the issue of customer definition in economic development. Because of the multiple stakeholders and their varying interests, understanding where and how value is created is critical to understanding the customer.

Describes Ford's examination of its supply chain to evaluate whether the company should "virtually integrate" on the Dell Computers model.

By 1996, Du Pont had spent six years helping licensee manufacturers to develop the Chinese market for nonstick cookware. Although Du Pont Teflon brand coating held 80% of the nonstick market, the nonstick market overall represented 2% of the Chinese cookware market. Moreover, the amount of money spent on developing the nonstick market exceeded the revenue that Du Pont received in the Chinese market. If Du Pont decided to take a different role in the market, it faced many obstacles that required significant additional investment. It appeared that the Chinese market offered tremendous opportunity, but it would require new efforts, skills, distribution channels, and patience. Dupont's decision represented a move from being moderately involved in developing the Chinese nonstick cookware market to taking a very active leadership role in the market.

Nick Lazaris becomes Keurig's third CEO in three years, after one founder was fired and the other decided to leave the company. He inherits a company that has made several abortive attempts to launch its new coffee brewing system. Now, problems with crucial suppliers threaten the next proposed launch plan.

British Columbia Hydroelectric found itself facing substantial foreign exchange losses in 1988 as a result of debt service requirements on large quantities of U.S. dollar denominated debt. The debt originated from the late 1970s and early 1980s when the U.S. dollar had been substantially weaker against the Canadian dollar. The Chairman of BC Hydro, Larry Bell, was now evaluating a number of alternative strategies to protect the provincial utility against further losses associated with this debt.

Eastman Kodak has suffered significant declines in film market share at the hands of lower-priced branded producers and private label products. The case presents Kodak's proposal to launch a new economy brand of film to combat these rivals. A rewritten version of an earlier case.

Faced with vexing financial challenges in 1993, British Aerospace (BAe) is determined to shed its loss-making automaker, Rover. It offers to sell its stake in Rover to Honda, Rover's partner since 1979, but Honda is reluctant to raise its stake in Rover. Meanwhile, BMW approaches BAe with a confidential bid to buy out Rover. This case places these developments within the context of the history of the British auto industry, Rover's heritage, evolution of the Honda-Rover partnership, and the rationale for BMW's interest in Rover. The case series describes subsequent developments.

So far, Rachel Soltanoff's instincts had been right. As CEO in this fictional case study, she had successfully navigated TradeRite Software's transition from a news service for stockbrokers to a $70 million provider of shrink-wrapped software geared toward both brokers and the growing day-trader market. Now a well-financed start-up, Stocknet.com, was testing a very competitive product that traders could download directly over the Web. And TradeRite's Web site was nothing more than a collection of elaborate marketing brochures. Rachel knew she needed to start selling over the Web. But the e-commerce consultants she had hired to set up her Web store were behind schedule, and their 21-year-old CEO had just resigned. Her product manager, Lisa Bandini, was working overtime to transform TradeRite's entire product line into Web-aware applications to match Stocknet's, and Rachel had $2.5 million to launch them. But the consultants said it would take $5 million just to rent e-commerce capabilities. Ace sales VP Brian Rockart thought the company had already wasted too much time and money--money from his budget--on its Web site. Marketing VP Rob Collins thought TradeRite should focus on its core stockbroker customers. Chief Technical Officer Joe Martinez doesn't want to go ahead without a pilot project. Should Rachel try to convince Brian, Rob, and the rest of the senior management team that e-commerce is the way to go? Four commentators offer advice. In 99209 and 99209Z, commentators David Siegel, Candice Carpenter, David Ticoll, and Jeffrey F. Rayport offer advice on this fictional case.

So far, Rachel Soltanoff's instincts had been right. As CEO in this fictional case study, she had successfully navigated TradeRite Software's transition from a news service for stockbrokers to a $70 million provider of shrink-wrapped software geared toward both brokers and the growing day-trader market. Now a well-financed start-up, Stocknet.com, was testing a very competitive product that traders could download directly over the Web. And TradeRite's Web site was nothing more than a collection of elaborate marketing brochures. Rachel knew she needed to start selling over the Web. But the e-commerce consultants she had hired to set up her Web store were behind schedule, and their 21-year-old CEO had just resigned. Her product manager, Lisa Bandini, was working overtime to transform TradeRite's entire product line into Web-aware applications to match Stocknet's, and Rachel had $2.5 million to launch them. But the consultants said it would take $5 million just to rent e-commerce capabilities. Ace sales VP Brian Rockart thought the company had already wasted too much time and money--money from his budget--on its Web site. Marketing VP Rob Collins thought TradeRite should focus on its core stockbroker customers. Chief Technical Officer Joe Martinez doesn't want to go ahead without a pilot project. Should Rachel try to convince Brian, Rob, and the rest of the senior management team that e-commerce is the way to go? In 99209 and 99209Z, commentators David Siegel, Candice Carpenter, David Ticoll, and Jeffrey F. Rayport offer advice on this fictional case.

So far, Rachel Soltanoff's instincts had been right. As CEO in this fictional case study, she had successfully navigated TradeRite Software's transition from a news service for stockbrokers to a $70 million provider of shrink-wrapped software geared toward both brokers and the growing day-trader market. Now a well-financed start-up, Stocknet.com, was testing a very competitive product that traders could download directly over the Web. And TradeRite's Web site was nothing more than a collection of elaborate marketing brochures. Rachel knew she needed to start selling over the Web. But the e-commerce consultants she had hired to set up her Web store were behind schedule, and their 21-year-old CEO had just resigned. Her product manager, Lisa Bandini, was working overtime to transform TradeRite's entire product line into Web-aware applications to match Stocknet's, and Rachel had $2.5 million to launch them. But the consultants said it would take $5 million just to rent e-commerce capabilities. Ace sales VP Brian Rockart thought the company had already wasted too much time and money--money from his budget--on its Web site. Marketing VP Rob Collins thought TradeRite should focus on its core stockbroker customers. Chief Technical Officer Joe Martinez doesn't want to go ahead without a pilot project. Should Rachel try to convince Brian, Rob, and the rest of the senior management team that e-commerce is the way to go? In 99209 and 99209Z, commentators David Siegel, Candice Carpenter, David Ticoll, and Jeffrey F. Rayport offer advice on this fictional case.