Legal Opinion
Hartley v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 6, 1934No. Nos. 9946, 9943PublishedCited by 5 opinions
1Opinion of the Court
STONE, Circuit Judge.
These are cross-appeals from an order of the Board of Tax Appeals which affirmed in part and reversed in part a redetermination (November 22, 1928) by the Commissioner of income taxes due, for the taxable years 1924 and 1925, from the executor of the estate of C. G. Hartley, who died January 11,1922, possessed of real, personal, and mixed property of approximately $3,000,000.
The appeal (No. 9946) of the executor involves three claimed errors as follows:
I. Use of the value of the estate property at the date of death of Hartley instead of value at time of acquisition of…
2Cases cited34 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Brewster v. GageSupreme Court of the United States · 1930
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Dalton v. BowersSupreme Court of the United States · 1932
29 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Helvering v. HighlandCourt of Appeals for the Fourth Circuit · 1942
- Hazel M. Biewer, Administratrix of the Estate of John A. Biewer, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Paine v. United StatesDistrict Court, D. Massachusetts · 1940
- Helvering v. J. L. Brandeis & SonsCourt of Appeals for the Eighth Circuit · 1935
- Tompkins v. United StatesUnited States Court of Claims · 1972