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Hartley Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Apr 29, 1935
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U.S. 216 (1935) U.S. Supreme Court Hartley v. CommissionerSearch
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U.S. 216 (1935) Hartley v. CommissionerSearch
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of the 1918 Revenue Act, c. 18, 40 Stat. 1057, 1060 of the Circuit Court of Appeals for the Sixth Circuit in Eldredge v. UnitedSearch
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States, 31 F.2d 924, 930, with that of the Court of Claims in McKinney v. UnitedSearch
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States, 62 Ct.Cls. 180. See Elmhirst v. UnitedSearch
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Myers v. UnitedSearch
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McCann v. UnitedSearch
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of the 1921 Act, 42 Stat. 239, and 1924 and 1926 Acts. See Merchants' Loan & Trust Co. v. SmietankaSearch
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the acquisition by the executor or administrator, who is not a purchaser of the estate which be administers. McKinney v. UnitedSearch
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rather than its cost, where there is no purchase by the taxpayer, and thus no cost at the controlling date. See Heiner v. TindleSearch
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Taft v. BowersSearch
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Helvering v. NewSearch
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Page 295 U. S. 220 where the estate is the taxpayer, is the date of the decedent's death. Brewster v. GageSearch
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the Act of 1924, and of Regulation 69 under the Act of 1926. Following the decision of the Court of Claims in McKinney v. UnitedSearch
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to make the cost to the decedent the basis of the computation. Doubts having been raised as to the ruling in McKinney v. UnitedSearch
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of the section by the Treasury Regulations, which gave them the force of law. Old Mission Portland Cement Co. v. HelveringSearch
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Nichols v. UnitedSearch
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Bankers' Trust Co. v. BowersSearch
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U.S. Supreme Court Hartley v. CommissionerSearch
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Eldredge v. UnitedSearch
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McKinney v. UnitedSearch
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See Elmhirst v. UnitedSearch
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McCann v. UnitedSearch
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Acts. See Merchants' Loan & Trust Co. v. SmietankaSearch
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See Heiner v. TindleSearch
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Old Mission Portland Cement Co. v. HelveringSearch
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