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HAVEMEYER v. UNITED STATES

No. 45775.

59 F.Supp. 537 (1945)

HAVEMEYER v. UNITED STATES.

Court of Claims.

April 2, 1945.

Attorney(s) appearing for the Case

Preston B. Kavanagh, of Washington, D. C. (William M. Sperry, 2nd, of New York City, on the brief), for plaintiff.

Francis T. Donahoe, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Fred K. Dyar and John A. Rees, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

LITTLETON, Judge.

The two principal questions presented are whether, for the purpose of the gift tax, a taxpayer may submit evidence to prove that the actual fair market value of a large block of stock of a corporation made the subject of a gift on a certain date is less on the date of the gift than the mean between the highest and lowest selling prices of a comparatively small number of shares of such stock on the Stock Exchange on such date; and, if so, the fair...

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