Legal Opinion
Hamburger v. Commissioner
Court of Appeals for the Ninth Circuit
Decided February 24, 1948No. 11625PublishedCited by 3 opinions
1Opinion of the Court
BONE, Circuit Judge.
This is a petition for review of a decision of the Tax Court involving the valuation of shares of stock for purposes of Federal estate tax.
Petitioner is executrix of the estate of Belle Alice Hamburger Nathan, who, at the time of her death on October 13, 1940, *423owned 425.817 shares of common stock in A. Hamburger & Sons, Inc., and 104.167 shares of common stock in Hamburger Realty Company. The executors elected to have the assets of the estate valued on the optional date of October 13, 1941, as authorized by Sec. 811 (j) of the Internal Revenue Code, 26 U.S.C.A.…
2Cases cited19 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
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3Cited by3 opinions
- In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- In Re Nathan's EstateCourt of Appeals for the Ninth Circuit · 1948
- Bernice Espy Hicks, as Special Fiduciary of the Estate of Pearle M. Espy, Deceased, and Financial Industrial Fund, Inc., Intervenors v. United StatesCourt of Appeals for the Tenth Circuit · 1973