1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 22 T.C.M.
  5. 22 T.C.M. 900 (1963)
 

ESTATE OF BRUSH v. COMMISSIONER

Docket No. 89985.

22 T.C.M. 900 (1963)

T.C. Memo. 1963-186

Estate of Marjorie Gilbert Brush, Deceased, Graham M. Brush, David M. Brush, Graham M. Brush, Jr., and Donald K. Brush, Executors v. Commissioner.

United States Tax Court.

Filed July 8, 1963.

Attorney(s) appearing for the Case

John N. Cole for the petitioners. Lawrence A. Wright for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined a deficiency in estate tax in respect to the above-named estate in the amount of $101,873.25.

The issues to be decided are:

1. What was the fair market value on the applicable alternate valuation date of April 6, 1959, of 62,982 shares of the capital stock of Seatrain Lines, Inc., included in the gross estate of the...

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