1. Home
  2. Browse Decisions
  3. F.2d
  4. 828 F.2d
  5. 828 F.2d 177 (1987)
 

DORN v. U.S.

No. 86-3676.

828 F.2d 177 (1987)

Clayton G. DORN and David F. Dorn executors of the Estate of Ruth H. Dorn, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided September 2, 1987.

Rehearing and Rehearing Denied September 28, 1987.

Attorney(s) appearing for the Case

Michael L. Paup, Robert S. Pomerance, Kenneth L. Greene (argued), Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for appellant.

Edward J. Greene (argued), Eckert, Seamans, Cherin and Mellott, Pittsburgh, Pa., for appellees.

Before SLOVITER, BECKER and GARTH, Circuit Judges.

Rehearing and Rehearing In Banc Denied September 28, 1987.

OPINION OF THE COURT

BECKER, Circuit Judge.

This appeal in a tax refund case concerns the correct valuation for federal estate tax purposes of 54,000 shares of stock subject to certain legally binding, nonassignable stock options granted to the children and grandchildren of decedent, Ruth H. Dorn. The district court found that the shares should be included in the gross estate at the option...

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