Legal Opinion
Bank of California v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 29, 1943No. 10083PublishedCited by 45 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioners, executors of the last will of Harriet Emily Barneson, hereafter called decedent, seek reversal of a decision of the Board of Tax Appeals 1 which determined that there was a deficiency of $25,943.69 in respect of estate taxes owing by them as such executors. Reversal is sought on two grounds:
1. That the Board erred in finding that at the time of decedent’s death, April 14, 1936, 'the fair market value of 1,295 shares of the capital stock of Oakburn Company, a California corporation, hereafter called Oakburn, which at that time were owned by decedent, was…
2Cases cited20 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Hobbs v. McLeanSupreme Court of the United States · 1886
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Freedman's Saving & Trust Co. v. ShepherdSupreme Court of the United States · 1888
- Martin v. National Surety Co.Supreme Court of the United States · 1937
15 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill SimmonsCourt of Appeals for the Fifth Circuit · 1965
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
40 more not listed; retrieve them via the Exa API.