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Stated value |
: the value assigned in a corporation's books to stock and esp. to no-par value stock
Stated value is sometimes based on the actual amount received when stock is issued, but it can also be an arbitrarily low value. It has no relation to the market value of the stock.
| Based on Merriam-Webster's Dictionary of Law ©2001. Merriam-Webster, Incorporated Published under license with Merriam-Webster, Incorporated. http://www.m-w.com |
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collateral estoppel
estoppel by judgment barring the relitigation of issues litigated by the same parties on a different cause of action
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