Legal Opinion
Whittemore v. Fitzpatrick
District Court, D. Connecticut
Decided October 26, 1954No. Civ. 3525PublishedCited by 23 opinions
1Opinion of the Court
HINCKS, Circuit Judge.
The plaintiff brings this action against the Collector of Internal Revenue to recover an alleged overpayment of his gift tax for the year 1947. It is charged that the Commissioner erroneously assessed the value of certain stock transferred by the plaintiff to his three sons as gifts. The case was tried before the undersigned and the basic question for decision is the proper value to be accorded to the stock in question.
The plaintiff, who at the time owned all (820 shares) of the outstanding stock of the J. H. Whittemore Company, a family corporation, located in…
2Cases cited7 opinions
- United States v. RyersonSupreme Court of the United States · 1941
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Powers v. CommissionerSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. Hirshon TrustCourt of Appeals for the Second Circuit · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- 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
- McCauley v. Tom McCauley & Son, Inc.New Mexico Court of Appeals · 1986
- Citizens Bank & Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
- Harriet T. Righter, of the Estate of Jessie H. Righter v. The United StatesUnited States Court of Claims · 1971
18 more not listed; retrieve them via the Exa API.