AMEREX HOLDING CORPORATION

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• S. Natural Gas Co. v. The United States, 412 F.2d 1222 (Ct. Cl. 1969)
  …ing a better method. It is simply a matter of what is the best evidence in a particular case. As the Board of Tax Appeals stated in Amerex Holding Corporation, 37 B.T.A. 1169, 1190 (1938), affirmed per curiam, 117 F. 2d 1009 (2d Cir.), cert. denied, 314 U.S. 620, 62 S.Ct. 64, 86 L.Ed. 499 (1941): “If therefore it appears from the record that the value of the property received, upon the issuance by a corporation of certain of its shares of stock, is the best evidence of the fair market value of those shares…
• Saracena v. The United States, 508 F.2d 1333 (Ct. Cl. 1975)
  …s, do not give rise to an implied contract. See Schein v. United States, 352 F.Supp. 182, 185-186 (E.D.N.Y.1972); Gordon v. United States, 92 Ct.Cl. 499, 36 F.Supp. 639 (1941); Katzberg v. United States, 93 Ct.Cl. 281, 36 F.Supp. 1023, cert. denied, 314 U.S. 620, 62 S.Ct. 61, 86 L.Ed. 498 (1941). For the reasons stated, defendant’s motion to dismiss is granted, and plaintiffs’ petition is hereby dismissed. . One of the workmen, Edward Schiess, has died since the money was found, and is represented in this…
• The N. Tr. Co. v. Bunge Corp., 899 F.2d 591 (7th Cir. 1990)
  …ton, [*598] 594 F. 2d 1149 (7th Cir.1979); Evergreen Park Nursing and Convalescent Home, Inc. v. American Equitable Assurance Co., 417 F. 2d 1113 (7th Cir.1969); Reconstruction Finance Corp. v. Teter, 117 F. 2d 716 (7th Cir.1941), certiorari denied, 314 U.S. 620, 62 S.Ct. 62, 86 L.Ed. 498 (1941); Eastern Metals Corporation v. Martin, 191 F.Supp. 245 (S.D.N.Y.1960). III. Conclusion For all of the reasons discussed above we hold that the district court was without jurisdiction to decide this case. According…