Legal Opinion
Wilson v. Bowers
Court of Appeals for the Second Circuit
Decided April 11, 1932No. 325PublishedCited by 57 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This appeal presents a dispute as to the value of 3,000 shares of corporate stock owned by the testator at the time of his death and specifically bequeathed by him to his nephew Franklin H. Wilson. In their return of estate taxes, the executors valued these shares at $20,000 or $6.66% per share. The Commissioner of Internal Revenue increased the valuation to $23.55 per share, with the result that an additional tax of $3,039 was assessed against the executors, and paid by them on July 14, 1922. To recover this sum, with interest from the date of payment, the present action…
2Cases cited8 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Rockland-Rockport Lime Co. v. . LearyNew York Court of Appeals · 1911
- Sheehy v. ScottSupreme Court of Iowa · 1905
- In Re the Transfer Tax Upon the Estate of FieuxNew York Court of Appeals · 1925
- Marthinson v. KingCourt of Appeals for the Fifth Circuit · 1906
3 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- Lomb v. SugdenCourt of Appeals for the Second Circuit · 1936
52 more not listed; retrieve them via the Exa API.