McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 51

Using the facts in problem 51, determine the minimum amount of stock that Flintstone must redeem from Wilma for her to treat the redemption as being "substantially disproportionate with respect to the shareholder" and receive exchange treatment.