Legal Opinion
Commissioner of Internal Revenue v. Stewart's Estate
Court of Appeals for the Third Circuit
Decided January 9, 1946No. 8733PublishedCited by 11 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
On the day of his death, December 11, 1937, William W. Stewart owned 61,676 shares of stock of Harbison-Walker Refractories Company and 113,200 shares of stock of the Long Island Lighting Company. These stocks were valued in Stewart’s estate tax return, as of December 11, 1937, at $1,164,115.63 or at $18,875 per share for the Harbison-Walker stock and at $56,600 or at 50$ a share for the Long Island stock. The Commissioner determined that these stocks had a value of $1,623,065.63, or $22.-875 per share for the Harbison-Walker stock and $1,875 per share for the Long Island…
2Cases cited13 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Ray Consolidated Copper Co. v. United StatesSupreme Court of the United States · 1925
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Amerada Hess Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1975
- In Re Estate of Marcellus L. Joslyn, Deceased. Robert D. MacDonald v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Estate of Joslyn v. CommissionerUnited States Tax Court · 1972
- Amerada Hess Corporation, Successor by Merger to Hess Oil & Chemical Corporation (J. D. Callendar Financial Vice-Pres.) v. Commissioner of Internal Revenue. Amerada Hess Corporation, Successor by Merger to Hess Oil & Chemical Corporation (Harold N. Bast, Vice-Pres.) v. Commissioner of Internal Revenue. White Farm Equipment Company, a Delaware Corporation (Successor to Oliver Corporation, a Delaware Corp.) v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1975
- Bronson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
6 more not listed; retrieve them via the Exa API.