Legal Opinion
Blackard v. Jones
District Court, W.D. Oklahoma
Decided June 28, 1944No. Civil Action 1219PublishedCited by 5 opinions
1Opinion of the Court
BROADDUS, District Judge.
The court finds:
1. The facts stipulated by the parties.
2. The estate tax upon the shares of stock held by Kate Chestnut on the day of her death, August 9, 1938, was fixed by the taxing authorities by dividing the gross assets of the Securities Company by the issued shares and multiplying the result by the number of shares of which Kate Chestnut died seized.
3. The value of one share of stock of Chestnut Securities Company on August 9, 1938, the date of the death of Kate Chestnut was $91.89 and the value of the 4,584 shares subject to an estate tax was $421,218.76.
Conclu…
2Cases cited25 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. HoustonSupreme Court of the United States · 1931
- Tiger v. Western Investment Co.Supreme Court of the United States · 1911
- Helvering v. Le GierseSupreme Court of the United States · 1941
20 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Kirkwood v. RowellCalifornia Court of Appeal · 1955
- Southdown, Inc. v. McGinnisNevada Supreme Court · 1973
- Colonial Trust Co. v. KraemerDistrict Court, D. Connecticut · 1945
- Estate of Ford v. CommissionerUnited States Tax Court · 1993
- Southdown, Inc. v. McGinnisNevada Supreme Court · 1973