1. Home
  2. Browse Decisions
  3. F.2d
  4. 237 F.2d
  5. 237 F.2d 729 (1956)
 

FITTS' ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 15586.

237 F.2d 729 (1956)

ESTATE of Cora R. FITTS, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing and Denied December 3, 1956.

Attorney(s) appearing for the Case

Frank E. Tyler, Kansas City, Mo. (Henry W. Logan and Dietrich, Tyler & Davis, Kansas City, Mo., on the brief), for petitioners.

Carolyn R. Just, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Attorney, Department of Justice, Washington, D. C., on the brief), for respondent.

Before JOHNSEN, VAN OOSTERHOUT, and WHITTAKER, Circuit Judges.

Rehearing and Transfer to Court en banc Denied December 3, 1956.

VAN OOSTERHOUT, Circuit Judge.

The executors of the Estate of Cora R. Fitts, Deceased, have filed a timely petition to review the decision of the Tax Court of the United States placing for estate tax purposes a valuation of $375 per share upon 263 11/12 shares of stock in the Fitts Dry Goods Company, hereinafter called Fitts Company, owned by Cora Fitts on the date of her death, February 10,...

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