Legal Opinion
Wood v. United States
United States Court of Claims
Decided November 6, 1939No. 43276PublishedCited by 13 opinions
1Opinion of the Court
WILLIAMS, Judge.
The sole question for decision in this case is one of fact — the fair market value of 2,323,278 shares of common stock of the E. K. Wood Lumber Co., owned by decedent Walter T. Wood on September 25, 1929, the date of his death.
The executor of the estate placed a valuation of $1 a share on this stock in the Federal estate-tax return made by him. That valuation was not changed by the Commissioner of Internal Revenue and the stock was included in the decedent’s gross estate at a valuation of $2,323,278. Subsequently the executor filed a claim for refund of $23,253.94, assigning…
2Cases cited8 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Heiner v. CrosbyCourt of Appeals for the Third Circuit · 1928
- Walter v. DuffyCourt of Appeals for the Third Circuit · 1923
- Dohrmann v. CommissionerUnited States Board of Tax Appeals · 1930
- Phillips v. United StatesDistrict Court, W.D. Pennsylvania · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
- Central Trust Co. v. United StatesUnited States Court of Claims · 1962
- State v. WagnerSupreme Court of Minnesota · 1951
- State v. GREAT VALLEY LAND AND INVESTMENT CO.Court of Civil Appeals of Alabama · 1974
- In re the Estate of FlickingerNew York Surrogate's Court · 1941
8 more not listed; retrieve them via the Exa API.