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Rufus F. And Marguerite H. Turner v. Commissioner of Internal Revenue

Rufus F. and Marguerite H. TURNER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rufus F. & Marguerite H. Turner v. Comm'r of Internal Revenue, 343 F.2d 150 (4th Cir. 1965)
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Court
Court of Appeals for the Fourth Circuit · U.S. Courts of Appeals
Decided
March 8, 1965
Docket
No. 9769
Judges
Haynsworth, Sobeloff, Bryan
Citations
343 F.2d 15015 A.F.T.R.2d (RIA) 6171965 U.S. App. LEXIS 6299

Opinion — Per Curiam

PER CURIAM.

This case was here in 1962 (4 Cir., 308 F.2d 94 ) and remanded to the Tax Court to ascertain the value of certain shares of stock of Cash Produce Company, received by the taxpayer in 1957. The present appeal is from the Tax Court’s determination that the stock was worth $50.00 per share. Our review of the record and a consideration of the briefs and oral arguments convince us that this determination is well supported and should not be disturbed, for we are far from prepared to say that it is clearly erroneous.

Affirmed.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

2015: 12026: 120152026peak 2015 · 1

Relies on it most ⓘ

  1. SWF Real Estate LLC v. Comm'r2015 T.C. Memo. 63
  2. Thomas v. Gray Television Group Inc.No. 4:22-cv-00375 (E.D. Tex. Sept. 30, 2026)

Most recent

  1. Thomas v. Gray Television Group Inc.No. 4:22-cv-00375 (E.D. Tex. Sept. 30, 2026)
  2. SWF Real Estate LLC v. Comm'r2015 T.C. Memo. 63

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

DepthCaseCited by
Safeway Stores v. Marvin Fannan, Marvin Fannan v. Safeway Stores, 308 F.2d 94 (9th Cir. 1962) 30

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