1. Home
  2. Browse Decisions
  3. T.C.
  4. 3 T.C.
  5. 3 T.C. 1260 (1944)
 

JAMES v. COMMISSIONER

Docket No. 1288.

3 T.C. 1260 (1944)

HALSTED JAMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 22, 1944.

Attorney(s) appearing for the Case

Oscar S. Blinn, Esq., for the petitioner.

Scott A. Dahlquist, Esq., for the respondent.

The Commissioner determined a deficiency in the amount of $587.18 in petitioner's gift tax for the calendar year 1940. The only question at issue is whether the Commissioner erred in the valuation of the corporate stock which was the subject of the gift and with respect to which certain restrictive agreements were in effect.

FINDINGS OF FACT.

Petitioner resides in the Borough of Brooklyn, City and State of New York...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases