Legal Opinion
Douglas B. Cartwright, as of the Estate of Ethel B. Bennett v. United States
Court of Appeals for the Second Circuit
Decided March 27, 1972No. 73, Docket 71-1542PublishedCited by 6 opinions
1Opinion of the Court
WATERMAN, Circuit Judge:
We are called upon to decide whether Section 20.2031-8 (b) (1963) of the Treasury Regulations on Estate Tax (1954) which requires that shares of open-end investment companies (mutual funds) are to be valued for estate tax purposes at the public offering or publicly posted asked price is a reasonable regulation. The issue reaches us by a government appeal from a decision of Judge John T. Curtin in the United States District Court for the Western District of New York, reported at 323 F.Supp. 769 (1971), in which the district court held that the regulation was…
2Cases cited12 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- Mearkle's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Wells v. CommissionerUnited States Tax Court · 1968
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Clayton G. Dorn and David F. Dorn Executors of the Estate of Ruth H. Dorn v. United StatesCourt of Appeals for the Third Circuit · 1987
- Robert C. Davis v. United StatesCourt of Appeals for the Ninth Circuit · 1972
- Estate of Lauder v. CommissionerUnited States Tax Court · 1992
- Estate of James Barudin, Muriel B. Clarke v. CommissionerUnited States Tax Court · 1996
1 more not listed; retrieve them via the Exa API.