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FORBES v. HASSETT

No. 3720.

124 F.2d 925 (1942)

FORBES v. HASSETT, Collector.

Circuit Court of Appeals, First Circuit.

January 14, 1942.

Attorney(s) appearing for the Case

William D. Turner, of Boston, Mass. (J. Lindsay Ware, of Boston, Mass., on the brief), for appellant.

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch and A. F. Prescott, Sp. Assts. to Atty. Gen., and Edmund J. Brandon and George F. Garrity, both of Boston, Mass., on the brief), for appellee.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

WOODBURY, Circuit Judge.

The plaintiff's testator died on April 26, 1937, owning 2,250 shares of stock in the North Vancouver Land & Improvement Company, Ltd. (hereinafter called the Company), a corporation organized under the laws of British Columbia. On July 16, 1938, the plaintiff filed an Estate tax return in which he listed the above shares of stock as having no value. The Commissioner, however, considering the net value of the assets of the Company (land...

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