BLANCHARD v. COMMISSIONER OF INTERNAL REVENUE

No. 10187.

184 F.2d 438 (1950)

Estate of Leon N. F. BLANCHARD, Deceased, Wallace H. Blanchard and Annie B. Blanchard, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided October 17, 1950.


Attorney(s) appearing for the Case

Philip Klein, Newark, N. J. (Milton M. Unger, Newark, N. J., of counsel), for appellant.

I. Henry Kutz, Washington, D. C., Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Special Assistant to Attorney General, for appellee.

Before ALBERT LEE STEPHENS, MARIS and STALEY, Circuit Judges.


PER CURIAM.

The question presented by this petition for review is purely one of fact, namely, the fair market value of the stock of Prudential Insurance Company on the date of decedent's death in 1926. The Tax Court found the value of the stock to be $455.00 per share on the significant date. Our examination of the record satisfies us that this finding is supported by substantial evidence. We, therefore, cannot hold it to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases