But before its relevance could be fully determined, an analysis would need tobe made of each call to determine the ratio of calls made relativeto blacks, whites and Hispanics, whether other strangers who weren't black were ever seen in the complex and not called on and whether unknown black men were ever seen in the complex and the police not called.
As an aside, if the S corporation or partnership has multiple trades or businesses, the regulations further provide that the goodwill must be allocated toeach trade or business based on the relative fair market value of the property (other than cash) in each trade or business.
With roughly comparable income, the way parents try to give their children an advantage is to have fewer of them (relative toother families), so as to maximize the investment that can be made in each.