WYOMING

v.

YELLOWSTONE PARK CO.

Citator

Cited By

• In re Est. of Marcellus L. Joslyn v. Commissioner OF Internal Revenue, 500 F.2d 382 (9th Cir. 1974)
  …lue of any outstanding preferred stock and the amount of dividends payable thereon, and the volume of trading in the stock in question. See, e. g., Stewart’s Estate, supra at 18 & n. 1; Helvering v. Maytag, 125 F. 2d 55, 61 (8th Cir.), cert. denied, 316 U.S. 689, 62 S.Ct. 1280, 86 L.Ed. 1760 (1942). Here the logical fallacy of the “double deduction” rationale is a result of the fortuitous use of hindsight. When the stock was valued in the estate tax return its value was placed at $3,040,554.5 No explanatio…
• Bronson v. Commissioner of Internal Revenue, 183 F.2d 529 (2d Cir. 1950)
  …plan entitled the purchaser to huy 1% of the to-be-issued bonds, and thereupon to receive 20,000 shares of Option B stock. . E. g., Commissioner v. Stewart’s Estate, 3 Cir., 153 F. 2d 17; Helvering v. Maytag, 8 Cir., 125 F. 2d 55, certiorari denied 316 U.S. 689, 62 S.Ct. 1280, 86 L.Ed. 1760.…