Legal Opinion
Mathews v. United States
District Court, E.D. New York
Decided February 26, 1964No. 63 C 205PublishedCited by 10 opinions
1Opinion of the Court
DOOLING, District Judge.
By cross-motions for summary judgment in an estate tax case the parties seek to determine whether one hundred fifty shares of stock that decedent owned in G. X. Mathews Co. should be valued (a) at book value on June 30, 1958, that being the value at which, under an agreement among stockholders, the remaining stockholders had a right of first refusal of decedent’s stock if he sought to transfer it outside the Mathews blood; or (b) at a value determined under 26 U.S. C.A. § 2031(b) without regard either (i) to the existence of the agreement granting the other…
2Cases cited38 opinions
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Barrett v. KingMassachusetts Supreme Judicial Court · 1902
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- Lomb v. SugdenCourt of Appeals for the Second Circuit · 1936
- De Guebriant v. CommissionerUnited States Tax Court · 1950
33 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
- Bruns v. Rennebohm Drug Stores, Inc.Court of Appeals of Wisconsin · 1989
- Stockton v. LucasTemporary Emergency Court of Appeals · 1973
5 more not listed; retrieve them via the Exa API.