ILLINOIS TERMINAL CO.
v.
UNITED STATES

U.S. | 1932-05-31
No. 917
286 U.S. 563 Supreme Court of the United States (1932) Positive Treatment
Cited by 1 case

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  • Wear v. Commissioner of Internal Revenue, 65 F.2d 665 (3d Cir. 1933)
    …. 758, and to be measured (rather than determined) by the value of the property passing. Stratton v. United States (C. C. A.) 50 F.(2d) 48; Id., 284 U. S. 651, 52 S. Ct. 31, 76 L. Ed. 552; Lee v. Commissioner, 61 App. D. C. 33, 57 F.(2d) 399; Id., 286 U. S. 563, 52 S. Ct. 645, 76 L. Ed. 1295 ; Pennsyl [*668] vania Co., etc., v. Lederer (D. C.) 292 F. 629; Hancy, Executor, v. Commissioner, 17 B. T. A. 464. The decision by the Orphans’ Court in Potter’s Estate, 13 Pa. Dist. & Co. R. 667 (concerning the sam…

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