Legal Opinion
Groff v. Munford
Court of Appeals for the Second Circuit
Decided July 19, 1945No. 283PublishedCited by 11 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question to be determined on this appeal is whether the average mean selling price of $23.375 per share on the Montreal Stock Exchange for November 10 and 12, 1936 (November 11 being a holiday) should be taken as the value of stock of Electrolux Corporation in assessing the gift tax on 14.000 shares given by Charles G. Groft to his wife on November 11. On November 10, only 145 shares were sold on the Montreal Exchange and on November 12, 250 shares. During the whole of November 5,861 shares were sold on that Exchange; during December 5,927 shares; during…
2Cases cited4 opinions
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Bull v. SmithCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. ShattuckCourt of Appeals for the Seventh Circuit · 1938
- Helvering v. KimberlyCourt of Appeals for the Fourth Circuit · 1938
3Cited by11 opinions
- Masterson v. PergamentCourt of Appeals for the Sixth Circuit · 1953
- Maytag v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Commissioner of Internal Revenue v. Stewart's EstateCourt of Appeals for the Third Circuit · 1946
- Gillespie v. United StatesCourt of Appeals for the Second Circuit · 1994
- Gillespie v. United StatesCourt of Appeals for the Second Circuit · 1994
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