Legal Opinion
Gamble v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 10, 1939No. 7540PublishedCited by 24 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition by Cecil H. Gamble, Executor of the Estate of Mary H. Gamble, to review a decision of the Board of Tax Appeals finding a net unpaid deficiency of $28,258.26 -in the estate tax of the decedent.
Mary H. Gamble, at the time of her death, January 5,1929, owned 14,475 shares of the common stock of the Procter & Gamble Company and a Vis interest in 1023 other shares. For the purpose of computing the estate tax [Rev.Act of 1926, Ch. 27, 44 Stat. 9, 70, Sec. 302(a), U.S.C. Tit. 26, Sec. 411, 26 U.S.C.A. § 411(a)] the Commissioner valued this stock at the date of…
2Cases cited13 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- International Harvester Co. of America v. KentuckySupreme Court of the United States · 1914
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
19 more not listed; retrieve them via the Exa API.