Seth and Jacob are brothers who own all of Marboro Corporation's 2,000 shares of outstanding common stock. Seth owns 1,100 shares to Jacob's 900 shares, and this has caused many problems over the years. They have not spoken to each other except through their secretaries for more than 10 years, and they have consistently fought over the running of the company. Seth has come upon some hard times, however, and needs cash for some overdue bills. He has the corporation redeem exactly 200 of his shares for $50,000 so that Jacob does not get the controlling interest in the corporation.