Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
1Opinion of the Court
CLAY, J., announced the judgment of the court and delivered an opinion, in which DAUGHTREY, J., and COHN, D.J., concurred except as to Part II.B.l. COHN, D.J. (pp. 351-56), delivered a separate opinion, in which DAUGHTREY, J. concurred, which constitutes the opinion of the court on the issue addressed in Part II.B.l.
OPINION
CLAY, Circuit Judge.
Taxpayers, Walter L. and Barbara H. Gross, Jr., along with Calvin C. and Patricia G. Linnemann, appeal from the order of the United States Tax Court valuing certain gifts of corporate stock at $10,910 per share. To the extent that the valuation was based…
Also in this document: Concurring in part, dissenting in part.
2Cases cited48 opinions
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Kumho Tire Co. v. CarmichaelSupreme Court of the United States · 1999
- Commissioner v. DubersteinSupreme Court of the United States · 1960
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- Zuzula v. ABB POWER T & D CO., INC.District Court, E.D. Michigan · 2003
- Whitehouse Hotel L.P. v. Comm'rUnited States Tax Court · 2008
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