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HELVERING v. KIMBERLY

No. 4301.

97 F.2d 433 (1938)

HELVERING, Commissioner of Internal Revenue, v. KIMBERLY.

Circuit Court of Appeals, Fourth Circuit.

June 6, 1938.

Attorney(s) appearing for the Case

Frederic G. Rita, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and J. Louis Monarch and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Louis Quarles, of Milwaukee, Wis. (R. S. Doyle, of Washington, D. C., and Maxwell H. Herriott, of Milwaukee, Wis., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

PER CURIAM.

This appeal involves a deficiency in gift taxes in the sum of $12,896.25 for the year 1934 under the Revenue Act of 1932, 47 Stat. 169. The question is whether the Board of Tax Appeals in determining the value of shares of stock which constituted the subject matter of certain gifts, was justified in considering the size of the block of stock transferred, or whether, on the other hand, the Board was obliged to follow the provisions of Treasury Regulations...

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