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MOTT v. COMMISSIONER OF INTERNAL REVENUE

No. 9529.

139 F.2d 317 (1943)

MOTT v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 2, 1943.

Attorney(s) appearing for the Case

Roy E. Brownell, of Flint, Mich., and E. F. Colladay, of Washington, D. C. (E. F. Colladay and Wilton H. Wallace, both of Washington, D. C., and Roy E. Brownell and Morris Zwerdling, both of Flint, Mich., on the brief), for petitioner.

Wm. B. Waldo, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and Muriel S. Paul, all of Washington, D. C., on the brief), for respondent.

Before HICKS, ALLEN, and McALLISTER, Circuit Judges.

ALLEN, Circuit Judge.

The sole question presented is whether the Tax Court of the United States erred in determining that the fair market value on December 5, 1939, of 100,000 shares of General Motors Corporation common stock was $5,275,000. The Commissioner, in computing the amount of tax upon a transfer by gift of the shares of stock in question on December 5, 1939, determined its value as $52.75 per share, and the Tax Court made the same finding. The petitioner...

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