Legal Opinion
Richardson v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 17, 1945No. 154PublishedCited by 37 opinions
1Opinion of the Court
HINCKS, District Judge.
This is a petition to review a decision of the Tax Court determining certain questions relating to gift taxes assessed against the petitioner.
On December 20, 1935, the petitioner created five trusts, one for each of his five children. In the corpus of each of these trusts was included stock of Vick Chemical, Inc., the aggregate in all of the five corpora being 12,487 shares, and stock of Piedmont Financial Company, Inc., the aggregate in all of the five corpora being 5,100 shares.
The petition here questions the values of these two stocks as found by the Tax Court: it…
2Cases cited13 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Worcester County Tr. Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1943
8 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- VFB LLC v. Campbell Soup Co.Court of Appeals for the Third Circuit · 2007
- Estate of J. E. O'connell, James O'COnnell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
32 more not listed; retrieve them via the Exa API.