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RUEHLMANN v. C. I. R.

No. 19259.

418 F.2d 1302 (1969)

Eugene P. RUEHLMANN, Executor of the Estate of Frances Foster Wells, Deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Sixth Circuit.

November 26, 1969.

Attorney(s) appearing for the Case

Michael D. Rose, Cincinnati, Ohio, Mark H. Berliant, of Strauss, Troy & Ruehlmann, Cincinnati, Ohio, on brief, for appellant.

Loring W. Post, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Department of Justice, Washington, D. C., on brief, for appellee.

Before WEICK and COMBS, Circuit Judges, and TAYLOR, District Judge.

COMBS, Circuit Judge.

At issue is the proper valuation for estate tax purposes of shares in an openend or mutual fund investment company. The Tax Court upheld the validity of Treasury Regulation § 20.2031-8(b), which provides that the value shall be the fair market value of a share determined by the public offering price adjusted for any available reduction in price due to a block sale. 50 T.C. 871 (1968). Six judges dissented...

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