Estate of Huntsman v. Commissioner
Issue is fair market value of the decedent's stock, including how certain life insurance proceeds payable to corporations are to be taken into consideration.
Estate of Brown v. Commissioner
The sole question determined by the Tax Court, from which this appeal was taken, was the fair market value of 619 acres of farmland.
Phipps v. Commissioner of Internal Revenue
At issue is the valuation of the taxpayer's 10,000 shares of cumulative preferred stock of the Nevada-California Electric Corporation.
Page v. Howell
At issue is the valuation of a gift of 12,440 shares of the common stock.