Legal Opinion
Worthen v. United States
District Court, D. Massachusetts
Decided April 3, 1961No. Civ. A. 58-1113-FPublishedCited by 31 opinions
1Opinion of the Court
FRANCIS J. W. FORD, District Judge.
This is an action to recover an alleged overpayment of estate taxes made by plaintiffs as executors under the last will of Robert M. Stone. Two issues are involved: (1) the valuation of certain shares of stock owned by decedent and included in his estate, and (2) the question of whether certain payments amounting to $30,000 made to Stone’s widow were properly included in Stone’s estate.
Valuation of Stone and Forsyth Stock
Stone and Forsyth Company is a Massachusetts corporation, incorporated in 1914, as successor to a partnership which had. carried on the…
2Cases cited6 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Goodman v. GrangerCourt of Appeals for the Third Circuit · 1957
- Estate of Eli L. Garber, Deceased, Farmers Bank and Trust Company of Lancaster, Pennsylvania v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Schlegel v. United StatesDistrict Court, W.D. New York · 1947
1 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Holmes v. BatesonCourt of Appeals for the First Circuit · 1978
- Estate of Bogley v. United StatesUnited States Court of Claims · 1975
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
- Carrie Kramer and Julius Kramer, Executors of the Estate of Abraham Kramer, Deceased v. The United StatesUnited States Court of Claims · 1969
26 more not listed; retrieve them via the Exa API.