Harrison v. Commissioner
United States Tax Court
Held, that the transfer made by decedent in 1952 was not in contemplation of death. Held, further, that the fair market value of the Atlas stock on December 21, 1953 and January 15, 1954 was $585 per share.
1Opinion of the Court
Florence M. Harrison, Transferee, et al. 1 v. Commissioner.
Harrison v. Commissioner
Docket Nos. 65163-65166.
United States Tax Court
T.C. Memo 1958-157; 1958 Tax Ct. Memo LEXIS 70; 17 T.C.M. (CCH) 776; T.C.M. (RIA) 58157;
August 18, 1958
Held, that the transfer made by decedent in 1952 was not in contemplation of death. Held, further, that the fair market value of the Atlas stock on December 21, 1953 and January 15, 1954 was $585 per share.
Edward A. Eisele, Jr., Esq., Williamson Building, Cleveland, Ohio, for the petitioners. James F. Shea, Esq., for the respondent.
MULRONEY
Memorandum Findings of…
2Cases cited6 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Virginia v. West VirginiaSupreme Court of the United States · 1915
- MacAulay v. CommissionerUnited States Tax Court · 1944
- Du Puy v. CommissionerUnited States Tax Court · 1947
- Rosebault v. CommissionerUnited States Tax Court · 1949
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