Hyatt Roller Bearing Co. v. United States

LITTLETON, Judge.

The issues involved in these cases are all essentially questions of fact.

As to the actual cash value of the stocks of the plaintiffs paid in to the United Motors Corporation for its stoek, we have found the fact to be that the value of the stocks of the Hyatt Roller Bearing Company, the Remy Electric Manufacturing Company, and the Dayton Engineering Laboratories Company, and 13,000 shares of stock of the Perlman Rim Corporation, paid in was $60,947,900 at the time of such payment, and that the cash values of the additional shares of the Perl-man stoek paid in between June…