Legal Opinion
Walter v. Duffy
Court of Appeals for the Third Circuit
Decided February 15, 1923No. 2939PublishedCited by 51 opinions
1Opinion of the Court
BUFFINGTON, Circuit Judge.
In 1913 the state of New Jersey, ■by its statute of March 24 (Laws N. J. 1913, p. 152), provided for the mutualization of its insurance companies, and authorized the valuation Of their shares of stock. In pursuance thereof, the Court of Chancery of that state appointed three commissioners to investigate the affairs of the Prudential Insurance Company and determine its value. At that time and long prior thereto, as well as on March 1, 1913, the decisive income tax date here involved, Mrs. Emeline C. Blanchard owned 1,890 shares of such stock, and with other…
2Cases cited1 opinion
- North American Telegraph Co. v. Northern Pac. Ry. Co.Court of Appeals for the Eighth Circuit · 1918
3Cited by51 opinions
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Heiner v. CrosbyCourt of Appeals for the Third Circuit · 1928
- Foss v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1935
- Robertson v. RoutzahnCourt of Appeals for the Sixth Circuit · 1935
- Wallis Tractor Co. v. CommissionerUnited States Board of Tax Appeals · 1926
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