1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 6 T.C.M.
  5. 6 T.C.M. 288 (1947)
 

ESTATE POLEY v. COMMISSIONER

Docket No. 7096.

6 T.C.M. 288 (1947)

Estate of Warren H. Poley, Emily C. P. Longstreth, Executrix v. Commissioner.

United States Tax Court.

Entered March 7, 1947.

Attorney(s) appearing for the Case

Walter C. Longstreth, Esq., 704 Bailey Bldg., 1218 Chestnut St., Philadelphia 7, Pa., for the petitioner. Robert H. Kinderman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

The sole issue in this proceeding is the value of certain stock for estate tax purposes on November 12, 1942. The executrix filed an estate tax return in which 400 shares of this stock were valued at $120 a share. The respondent found the value to be $180 per share and determined a deficiency of $6,568.98 in estate tax.

In an amended petition the petitioner seeks to have the value fixed at $110...

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