Laird v. Commissioner
United States Board of Tax Appeals
The value for estate tax purposes on November 19, 1927, of 1,000 shares of Christiana Securities Co. common stock and 250 shares of Delaware Realty & Investment Co. stock determined.
1Opinion of the Court
MARY A. B. DU PONT LAIRD, WALTER J. LAIRD AND PHILIP D. LAIRD, EXECUTORS OF THE ESTGATE OF WILLIAM WINDER LAIRD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Laird v. Commissioner
Docket No. 51654.
United States Board of Tax Appeals
38 B.T.A. 926; 1938 BTA LEXIS 812;
October 18, 1938, Promulgated
The value for estate tax purposes on November 19, 1927, of 1,000 shares of Christiana Securities Co. common stock and 250 shares of Delaware Realty & Investment Co. stock determined.
Aaron Finger, Esq., Percy W. Phillips, Esq., and Laurence Graves, Esq., for the petitioners.
Frank T. Horner,…
2Cases cited3 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Laird v. CommissionerUnited States Board of Tax Appeals · 1933
- Laird v. CommissionerUnited States Board of Tax Appeals · 1938