Legal Opinion
Clayton G. Dorn and David F. Dorn Executors of the Estate of Ruth H. Dorn v. United States
Court of Appeals for the Third Circuit
Decided September 28, 1987No. 86-3676PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
BECKER, Circuit Judge.
This appeal in a tax refund case concerns the correct valuation for federal estate tax purposes of 54,000 shares of stock subject to certain legally binding, nonassignable stock options granted to the children and grandchildren of decedent, Ruth H. Dorn. The district court found that the shares should be included in the gross estate at the option price, as advocated by the executors, and not at the market price of the shares on the date of death, as contended by the government. Accordingly, the district court entered judgment for Dorn’s executors.
We…
2Cases cited8 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- American Mut. Liability Ins. Co. v. MatthewsCourt of Appeals for the Second Circuit · 1950
- St. Louis County Bank, of the Estate of Lee J. Sloan, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- Hoffman v. CommissionerUnited States Tax Court · 1943
- Commissioner of Internal Revenue v. BenselCourt of Appeals for the Third Circuit · 1938
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
- Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- MANDELBAUM v. COMMISSIONERUnited States Tax Court · 1995
- Estate of Lauder v. CommissionerUnited States Tax Court · 1992
- Connelly v. United States of America, Department of the Treasury, Internal Revenue ServiceDistrict Court, E.D. Missouri · 2021
1 more not listed; retrieve them via the Exa API.