Legal Opinion
Worcester County Tr. Co. v. Commissioner of Internal Rev.
Court of Appeals for the First Circuit
Decided March 29, 1943No. 3812PublishedCited by 29 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This is a petition by the executors of the estate of James Smith for review of that part of a decision of the United States Board of Tax Appeals, now the Tax Court of the United States, which sustained the Commissioner’s determination of the value for estate tax purposes of certain shares of stock which it is admitted were properly included in their decedent’s gross estate.
From the record on review and the opinion of the Board it appears that James Smith died on June 9, 1937, and that his executors elected to value his gross estate as of one year after the date of…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Darcy v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
- The South Bay Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
24 more not listed; retrieve them via the Exa API.