Legal Opinion
Commissioner of Internal Revenue v. Breyer
Court of Appeals for the Third Circuit
Decided August 31, 1945No. 8683-8685, 8708, 8709PublishedCited by 25 opinions
1Opinion of the Court
McALLISTER, Circuit Judge.
These cases, while varying in factual background, present a common question, and are, accordingly, dealt with in the same opinion.
Breyer Cases
Henry W. Breyer died testate March 5, 1936, survived by his wife, son, and daughter. Executors of deceased’s will were the widow, son, Girard Trust Company, and Wilber F. Scott.
Some five years before his death, decedent entered into three separate contracts with his wife, son, and daughter, granting them the right to purchase 50%, 25%, and 25%, respectively, of all the stock of the Henry W. Breyer Company owned by him at the…
2Cases cited15 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- United States v. UpdikeSupreme Court of the United States · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Commissioner of Internal Revenue v. Philadelphia Transp. Co.Court of Appeals for the Third Circuit · 1949
- Lowy v. CommissionerUnited States Tax Court · 1960
- Jergens v. CommissionerUnited States Tax Court · 1951
- W. B. Voss and Sarah L. Voss v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
20 more not listed; retrieve them via the Exa API.