Estate of Leon N. F. Blanchard, Deceased, Wallace H. Blanchard and Annie B. Blanchard, Executors v. Commissioner of Internal Revenue

Third Circuit

Estate of Leon N. F. Blanchard, Deceased, Wallace H. Blanchard and Annie B. Blanchard, Executors v. Commissioner of Internal Revenue

184 F.2d 438, 39 A.F.T.R. (P-H) 1076, 1950 U.S. App. LEXIS 4127

CourtCourt of Appeals for the Third Circuit

DecidedOctober 17, 1950

Docket10187_1

StatusPublished

This text of 184 F.2d 438 (Estate of Leon N. F. Blanchard, Deceased, Wallace H. Blanchard and Annie B. Blanchard, Executors v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Estate of Leon N. F. Blanchard, Deceased, Wallace H. Blanchard and Annie B. Blanchard, Executors v. Commissioner of Internal Revenue, 184 F.2d 438, 39 A.F.T.R. (P-H) 1076, 1950 U.S. App. LEXIS 4127 (3d Cir. 1950).

Pincite

Opinion

*439 PER CURIAM.

The question presented 'by this petition for review is purely one of fact, namely, the fair market value of the stock of Prudential Insurance Company on the date of decedent’s death in 1926. The Tax Court found the value of the stock to be $455.00 per share on the significant date. Our examination of the record satisfies us that this finding is supported by substantial evidence. We, therefore, cannot hold it to be erroneous.

The decision of the Tax Court will be affirmed.

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*439 PER CURIAM.

The question presented 'by this petition for review is purely one of fact, namely, the fair market value of the stock of Prudential Insurance Company on the date of decedent’s death in 1926. The Tax Court found the value of the stock to be $455.00 per share on the significant date. Our examination of the record satisfies us that this finding is supported by substantial evidence. We, therefore, cannot hold it to be erroneous.

The decision of the Tax Court will be affirmed.

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184 F.2d 438, 39 A.F.T.R. (P-H) 1076, 1950 U.S. App. LEXIS 4127, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-leon-n-f-blanchard-deceased-wallace-h-blanchard-and-annie-b-ca3-1950.