1. Home
  2. Browse Decisions
  3. F.2d
  4. 537 F.2d
  5. 537 F.2d 457 (1976)
 

HESS v. UNITED STATES

No. 471-73.

537 F.2d 457 (1976)

Sidney J. HESS, Jr., et al. v. The UNITED STATES.

United States Court of Claims.

July 9, 1976.

Attorney(s) appearing for the Case

Sidney J. Hess, Jr., Chicago, Ill, attorney of record, for plaintiffs.

Patricia B. Tucker, Washington, D.C., with whom was Asst. Atty. Gen. Scott P. Crampton, Washington, D.C., for defendant; Theodore D. Peyser and John E. Evans, Washington, D.C., of counsel.

Before NICHOLS, KUNZIG and BENNETT, Judges.

ON DEFENDANT'S MOTIONS FOR LEAVE TO AMEND ITS ANSWER AND FOR SUMMARY JUDGMENT

NICHOLS, Judge:

This case involves the gains on the redemption of 10,650 shares of International Nikoh Corporation (formerly known as International Rolling Mills Products Corporation and hereinafter referred to as Nikoh) in 1965. The issue is whether the bases on which the gains are computed are the amounts used in the estate tax valuation...

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