Legal Opinion
Heiner v. Crosby
Court of Appeals for the Third Circuit
Decided January 24, 1928No. 3494, 3516PublishedCited by 64 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
These eases concern the taxes paid as income on the increase in value of the stock of the Pure Oil Company under the provisions of section 1200 (a) of the Revenue Act of 1917 (40 Stat. 329 [Comp. St. § 6336b, subd. (a)], and section 2, subdivision (c) of the Revenue Act of 1916 (39 Stat. 758 [Comp. St. § 6336b, subd. (c)]). They were argued together, involve the same question of the fair market price or value of the stock, and will be disposed of in a single opinion.
On July 21, 1913, Mrs. Crosby received from the estate of her deceased husband 13,-157 shares of stock. She…
2Cases cited5 opinions
- Boom Co. v. PattersonSupreme Court of the United States · 1879
- United States v. Chandler-Dunbar Water Power Co.Supreme Court of the United States · 1913
- Walter v. DuffyCourt of Appeals for the Third Circuit · 1923
- North American Telegraph Co. v. Northern Pac. Ry. Co.Court of Appeals for the Eighth Circuit · 1918
- Louisville & N. R. Co. v. Western Union Telegraph Co.Court of Appeals for the Sixth Circuit · 1918
3Cited by64 opinions
- Palmer v. CommissionerUnited States Tax Court · 1974
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- McGuire v. CommissionerUnited States Tax Court · 1965
- Duncan Industries, Inc., etc. v. CommissionerUnited States Tax Court · 1979
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
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