Legal Opinion
Rosenfield v. United States
District Court, E.D. Pennsylvania
Decided December 3, 1957No. Civ. A. 18750PublishedCited by 19 opinions
1Opinion of the Court
GRIM, District Judge.
The government has assessed additional estate tax against the plaintiff, which has been paid. In this action plaintiff is attempting to recover the amount of the additional estate tax assessed against it.
The decedent died on July 25, 1950. During the year after death some securities owned by the estate increased in value. Others decreased in value and others did not change. The aggregate amount of the increases during that period exceeded the amount of the decreases by some $40,000.
In determining values for estate tax purposes the Internal Revenue Code grants estates an…
2Cases cited8 opinions
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Maass v. HigginsSupreme Court of the United States · 1941
- Meyer's Estate v. Commissioner of Internal Revenue. (Three Cases)Court of Appeals for the Fifth Circuit · 1952
- Rose v. GrantCourt of Appeals for the Fifth Circuit · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Estate of Stamos v. CommissionerUnited States Tax Court · 1970
- Gimbel Bros. v. United StatesUnited States Court of Claims · 1976
- Leon Rosenfield, as Administrator, D.B.N.C.T.A. Of Estate of George D. Beaston, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1958
- Plumb v. CommissionerUnited States Tax Court · 1991
14 more not listed; retrieve them via the Exa API.