NEWMAN

v.

BURNET, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Propper v. Commissioner of Internal Revenue, 89 F.2d 617 (2d Cir. 1937)
  …November 9, 1936, 57 S.Ct. 120, 81 L.Ed. -. But, where an agreement, such as the one herein, strips the stock of an ascertainable market value, Helvering v. Tex-Penn Oil Co., supra; but compare, Newman v. Com’r, 40 F.(2d) 225 (C.C.A.10), cert. den. 282 U.S. 858, 51 S.Ct. 33, 75 L.Ed. 760, the requirement of the taxing statute is not satisfied, and a finding of value cannot be sustained. Determination reversed.…
• Heiner v. Gwinner, 114 F.2d 723 (3d Cir. 1940)
  …estriction upon its free transfer. Fesler v. Commissioner, 7 Cir., 38 F. 2d 155, certiorari denied, 281 U.S. 755, 50 S.Ct. 409, 74 L.Ed. 1165; Newman v. Commissioner, 10 Cir., 40 F. 2d 225, rehearing denied, 10 Cir., 41 F. 2d 743, certiorari denied, 282 U.S. 858, 51 S.Ct. 33, 75 L.Ed. 760; Wright v. Commissioner, 4 Cir., 50 F. 2d 727, certiorari denied, 284 U.S. 652, 52 S.Ct. 32, 76 L.Ed. 553. The restriction upon the sale or exchange of stock of course postpones the right of the owner of the stock to tran…
• Trinity Corp. v. Commissioner of Internal Revenue, 127 F.2d 604 (5th Cir. 1942)
  …ket value of the stock must be upheld.2 The order of the Board of Tax Appeals is affirmed. Fesler v. Commissioner, 7 Cir., 38 F. 2d 155; Newman v. Commissioner, 10 Cir., 40 F. 2d 225; Id., 10 Cir., 41 F. 2d 743, certiorari denied Newman v. Burnet, 282 U.S. 858, 51 S.Ct. 33, 75 L.Ed. 760; Wright v. Commissioner, 4 Cir., 50 F. 2d 727; Heiner v. Gwinner, 3 Cir., 114 F. 2d 723. Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37, 57 S.Ct. 324, 81 L. Ed. 491; Houghton v. Commissioner, 2 Cir., 71 F. 2d 656; Com…