(Download) "Helvering v. Kimberly." by United States Court of Appeals for the Fourth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Helvering v. Kimberly.
- Author : United States Court of Appeals for the Fourth Circuit
- Release Date : January 06, 1938
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
This appeal involves a deficiency in gift taxes in the sum of $12,896.25 for the year 1934 under the Revenue Act of 1932, 47 Stat. 169. The question is whether the Board of Tax Appeals in determining the value of shares of stock which constituted the subject matter of certain gifts, was justified in considering the size of the block of stock transferred, or whether, on the other hand, the Board was obliged to follow the provisions of Treasury Regulations 79, Article 19, promulgated under the Revenue Act of 1932 which requires that the value in such cases is to be determined by ascertaining the market value of a single share of stock without considering what the whole block of shares would fetch if placed upon the market at one and the same time.
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