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COMMISSIONER OF INTERNAL REVENUE v. STEWART'S ESTATE

No. 8733.

153 F.2d 17 (1946)

COMMISSIONER OF INTERNAL REVENUE v. STEWART'S ESTATE.

Circuit Court of Appeals, Third Circuit.

Decided January 9, 1946.

Attorney(s) appearing for the Case

William B. Waldo, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Norman D. Keller, of Pittsburgh, Pa. (W. A. Seifert and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for respondent.

Before BIGGS, Circuit Judge, and FORMAN and LEAHY, District Judges.

BIGGS, Circuit Judge.

On the day of his death, December 11, 1937, William W. Stewart owned 61,676 shares of stock of Harbison-Walker Refractories Company and 113,200 shares of stock of the Long Island Lighting Company. These stocks were valued in Stewart's estate tax return, as of December 11, 1937, at $1,164,115.63 or at $18.875 per share for the Harbison-Walker stock and at $56,600 or at 50¢ a share for the Long Island stock. The Commissioner determined that...

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