Legal Opinion
Estate of Charles K. McClatchy, William K. Coblentz and James McClatchy, Personal Representative v. Commissioner
United States Tax Court
Decided April 3, 1996No. 21876-93Unknown
1Opinion of the Court
106 T.C. No. 9
UNITED STATES TAX COURT ESTATE OF CHARLES K. MCCLATCHY, DECEASED, WILLIAM K. COBLENTZ AND JAMES MCCLATCHY, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21876-93. Filed April 3, 1996. Decedent owned shares of stock that before his death were subject to certain securities law restrictions adversely affecting the value of the shares. The restrictions were not applicable to the shares in the hands of decedent's personal representatives, so that the per share value automatically increased from $12.3375 to $15.56 at decedent's death.…
2Cases cited9 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
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