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LAIRD v. COMMISSIONER OF INTERNAL REVENUE

No. 5520.

85 F.2d 598 (1935)

LAIRD et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

On Rehearing August 21, 1936.

Attorney(s) appearing for the Case

Richards, Layton & Finger, of Wilmington, Del., and Bright, Thompson, Hinrichs & Warren, of Washington, D. C. (Aaron Finger, of Wilmington, Del., Frank S. Bright, of Washington, D. C., and Robert H. Richards, of Wilmington, Del., of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, and L. W. Post, Sp. Assts. to the Atty. Gen., for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

THOMPSON, Circuit Judge.

This is a petition for review of an order of redetermination of the Board of Tax Appeals. The petitioners are executors of the estate of William Winder Laird, who, at the time of his death, owned 1,000 shares of the common stock of the Christiana Securities Company and 250 shares of the capital stock of the Delaware Realty & Investment Company. Neither the Christiana nor the Delaware stock were listed on the stock exchange. For the purpose...

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