Legal Opinion
Weber v. Rasquin
Court of Appeals for the Second Circuit
Decided January 9, 1939No. 196PublishedCited by 16 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The executrix of the will of John W. Weber, deceased, brought action to recover $15,558.38 alleged to have been illegally exacted by the defendant Collector of Internal Revenue for estate taxes. The validity of the plaintiff's claim depends on the correctness of the valuation by - the Commissioner of Internal Revenue of 1,497 shares of the capital stock of William Ulmer, Inc., at $183.17 per share which the plaintiff had returned for estate taxes at a value of only $100 per share. The amount sued for represents the estate tax on the value set forth in the…
2Cases cited2 opinions
- Laird v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
- Newell v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1933
3Cited by16 opinions
- Palmer v. CommissionerUnited States Tax Court · 1974
- Daniel D. And Agnes H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
- Duncan Industries, Inc., etc. v. CommissionerUnited States Tax Court · 1979
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- In Re Nathan's EstateCourt of Appeals for the Ninth Circuit · 1948
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