Legal Opinion
Arrott v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 9, 1943No. 8230PublishedCited by 4 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The taxpayer was at one time the owner of four blocks of stock of a corporation known as Standard Sanitary Manufacturing Company, hereafter called Standard. She acquired them on four different occasions. The first came to her under the intestate laws of Pennsylvania from the estate of her husband in 1909 as to which value is fixed, of course, as of March 1, 1913. The second came under the intestate laws of Pennsylvania from the estate of her son who died in 1917. The third and fourth acquisitions were through purchases in open market in 1924 and 1926 respectively. The…
2Cases cited9 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Fleischmann v. CommissionerUnited States Board of Tax Appeals · 1939
- Commissioner of Internal Revenue v. Von GuntenCourt of Appeals for the Sixth Circuit · 1935
- Fuller v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1936
- Commissioner v. OliverCourt of Appeals for the Third Circuit · 1935
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Haynes v. CommissionerUnited States Tax Court · 1951
- Bloch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- Haynes v. CommissionerUnited States Tax Court · 1951
- Haynes v. CommissionerUnited States Tax Court · 1951