Legal Opinion
Helvering v. Safe Deposit & Trust Co. of Baltimore
Court of Appeals for the Fourth Circuit
Decided April 5, 1938No. 4262PublishedCited by 58 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The petition for review presents two questions which arise in determining the value of the net estate of a decedent subject to the federal estate tax under sections 302 and 303 of the Revenue Act of 1926, 44 Stat. 9, 70, 72: (1) Whether the value of a block of shares of stock, on the date of decedent’s death, must be determined by ascertaining the market value on that date of a single share, in accordance with Article 13 of Regulations 80 promulgated under the Revenue Acts of 1926 and 1932; and (2) whether the amount of a pledge of a contribution by the decedent to a…
2Cases cited33 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- United States v. New River Collieries Co.Supreme Court of the United States · 1923
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
28 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Saco-Lowell Shops v. ReynoldsCourt of Appeals for the Fourth Circuit · 1944
- Dodge Brothers v. United StatesCourt of Appeals for the Fourth Circuit · 1941
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
53 more not listed; retrieve them via the Exa API.