Charles Howard Candler, Jr., and the Trust Company of Georgia v. United States

Charles Howard CANDLER, Jr., and the Trust Company of Georgia, Appellants, v. UNITED STATES of America, Appellee

Candler v. United States, 303 F.2d 439 (5th Cir. 1962)

Court: Court of Appeals for the Fifth Circuit · U.S. Courts of Appeals
Decided: May 30, 1962
Docket: No. 19374_1
Judges: Tuttle, Rives, Jones
Citations: 303 F.2d 4399 A.F.T.R.2d (RIA) 19651962 U.S. App. LEXIS 4963

Opinion — Per Curiam

PER CURIAM.

Charles Howard Candler died possessed of a large estate which included United States Treasury Bonds of the par or face value of $400,000. The bonds were quoted on the date of his death at a value of $351,087.50. Such bonds were available for payment of Federal estate taxes at their par value and were so used. The appellants, as executors of the decedent, asserted in their suit for a tax refund that the bonds should be valued for estate tax purposes at the quoted market rather .than at their par or face value. The district court resolved the issue for the Government. We agree with its decision. Bankers Trust Company v. United States, 2nd Cir. 1960, 284 F.2d 537 . The judgment of the district court is Affirmed.

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Cited by 5 cases

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Relies on it most ⓘ

Clapp v. Cass County236 N.W.2d 850 (N.D. 1975)
Wells v. Commissioner50 T.C. 871 (Tax Ct. 1968)
Douglas B. Cartwright, as of the Estate of Ethel B. Bennett v. United States457 F.2d 567 (2d Cir. 1972)
In re Estate of Hart277 N.E.2d 248 (Oh. Ct. Com. Pl., Hamilton 1971)
In re the Estate of Behm35 Misc. 2d 630 (N.Y. Sur. Ct. 1962)

Most recent

Clapp v. Cass County236 N.W.2d 850 (N.D. 1975)
Douglas B. Cartwright, as of the Estate of Ethel B. Bennett v. United States457 F.2d 567 (2d Cir. 1972)
In re Estate of Hart277 N.E.2d 248 (Oh. Ct. Com. Pl., Hamilton 1971)
Wells v. Commissioner50 T.C. 871 (Tax Ct. 1968)
In re the Estate of Behm35 Misc. 2d 630 (N.Y. Sur. Ct. 1962)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

Depth	Case	Cited by
	Bankers Trust Co., as of the Will of Harriet Delta Ellis, Deceased v. United States, 284 F.2d 537 (2d Cir. 1960)	36

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