Central Trust Co. v. United States

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Full Text of Court Cases
July 18, 1962

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3411 Metal Cans
332431 Metal Can Manufacturing
estate and gift taxation
gift tax, book value
Central Trust Co. v. United States
158 Ct. Cl. 504, 305 F.2d 393, 1962 U.S. Ct. Cl. LEXIS 16
US
Federal Court
Federal
United States Court of Federal Claims
Gamer

Summary

At issue is the refund of federal gift taxes and the valuation of stock in a metal container manufacturer.