FIDELITY & CASUALTY CO.

v.

PADDLEFORD ET AL.; AND HARTFORD ACCIDENT & INDEMNITY CO. V. SAME

Citator

Cited By

• Hamm v. Commissioner OF Internal Revenue, 325 F.2d 934 (8th Cir. 1963)
  …luation of stock for tax purposes is a matter of “pure fact”. Penn v. Commissioner, 219 F. 2d 18, 20-21 (9 Cir. 1955); Arc Realty Co. v. Commissioner, supra, p. 103 of 295 F. 2d; Gamble v. Commissioner, 101 F. 2d 565, 567 (6 Cir. 1939), cert. denied 306 U.S. 664, 59 S.Ct. 790, 83 L.Ed. 1061. And it “is ever one of fact and not of formula”. In re Nathan’s Estate, 166 F. 2d 422, 425 (9 Cir. 1948); Collins v. Commissioner, 216 F. 2d 519, 522 (1 Cir. 1954); Snyder’s Estate v. United States, 285 F. 2d 857, 861 (…
• E. B. Muller & Co. v. Fed. Trade Comm'n, 142 F.2d 511 (6th Cir. 1944)
  …25 F. 2d 157, and the Commission is not bound to accept the opinion of petitioners’ accountants. Helvering v. National Grocery Co., 304 U.S. 282, 295, 58 S.Ct. 932, 82 L.Ed. 1346; Gamble v. Commissioner, 6 Cir., 101 F. 2d 565, 567, certiorari denied 306 U.S. 664, 59 S.Ct. 790, 83 L.Ed. 1061; Mott v. Commissioner, 6 Cir., 139 F. 2d 317. The Commission’s ac [*517] countant is thoroughly qualified. He made revisions of his estimates at the trial in accordance with the testimony brought out by petitioners. The…
• Helvering v. Maytag, 125 F.2d 55 (8th Cir. 1942)
  …ring v. Safe Deposit & Trust Co., 4 Cir., 95 F. 2d 806; Bull v. Smith, 2 Cir., 119 F. 2d 490; Grant Co. v. Duggan, 2 Cir., 94 F. 2d 859; Commissioner v. Shattuck, 7 Cir., 97 F. 2d 790; Gamble v. Commissioner, 6 Cir., 101 F. 2d 565, certiorari denied 306 U.S. 664, 59 S.Ct. 790, 83 L.Ed. 1061; Doric Apartment Co. v. Commissioner, 6 Cir., 94 F. 2d 895; DuPont v. Deputy, D.C., 26 F.Supp. 773; Groff v. Smith, D.C., 34 F.Supp. 319; Hazeltine Corp. v. Commissioner, 3 Cir., 89 F. 2d 513; Helvering v. Kimberly, 4 Ci…