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

Court of Appeals for the Third Circuit·Decided October 17, 1950·No. 10187_1·Published

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.

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

184 F.2d 438 (Estate of Leon N. F. Blanchard, Deceased, Wallace H. Blanchard and Annie B. Blanchard, Executors v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.