Legal Opinion
In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 28, 1958No. 15503PublishedCited by 44 opinions
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
The Tax Court determined that a growing crop of hops on July 31, 1952, at which date taxpayer acquired it as a liquidating dividend, was of the fair market value of $11,500.00. I.R.C.1939, sec. Ill (a, b), 26 U.S.C.A. § 111 (a, b). Timely petition for review of the decision was filed in this Court.
The Eola Hop Farms were operated by Grace N. Williams, since deceased, as sole proprietor from some date in 1950 to March 1,1951, when the assets and liabilities were transferred to Eola Hop-Farms, Inc., a corporation, in exchange-for all the capital stock thereof.…
2Cases cited8 opinions
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Bank of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Parker v. CommissionerUnited States Tax Court · 1986
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Howard I. Lukens v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Joe Goldstein and Lillian Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
39 more not listed; retrieve them via the Exa API.