Colonial Trust Co. v. Kraemer

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• family owned investment company which owned real estate, art works and listed securities which were discounted from market value; evidence showed that the prevailing discount then was 30% to 36% for listed closed-end investment companies.

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• United States v. Manufacturers National Bank of Detroit
  Supreme Court· 1960-06-13· cited 45×
• Bassett v. Neeld
  Supreme Court of New Jersey· 1957-03-18· cited 12×
• Loeb v. Commissioner
  U.S. Tax Court· 1957-10-11· cited 10×
• In Re Bessemer Trust Company
  New Jersey Superior Court App Division· 1976-12-10· cited 7×
• Schwarz v. United States
  E.D. Louisiana· 1959-01-09· cited 5×
• Kingery v. Department of Revenue
  Oregon Tax Court· 1975-10-23· cited 2×

Cites

34 cases in this archive are cited by this case; the 20 most cited are listed.

• Helvering v. Hallock
  Supreme Court· 1940-01-29· cited 1,200×
• United States v. Wells
  Supreme Court· 1931-04-13· cited 610×
• Chase National Bank v. United States
  Supreme Court· 1929-01-02· cited 497×
• Tyler v. United States
  Supreme Court· 1930-05-19· cited 461×
• Burnet v. Wells
  Supreme Court· 1933-05-29· cited 341×
• Milliken v. United States
  Supreme Court· 1931-03-02· cited 297×
• Klein v. United States
  Supreme Court· 1931-04-13· cited 242×
• Helvering v. City Bank Farmers Trust Co.
  Supreme Court· 1935-11-11· cited 232×
• Helvering v. St. Louis Union Trust Co.
  Supreme Court· 1935-11-11· cited 204×
• Helvering v. Reynolds
  Supreme Court· 1941-05-26· cited 187×
• Bromley v. McCaughn
  Supreme Court· 1929-11-25· cited 177×
• Becker v. St. Louis Union Trust Co.
  Supreme Court· 1935-11-11· cited 176×
• Lang v. Commissioner
  Supreme Court· 1938-05-16· cited 109×
• Bingham v. United States
  Supreme Court· 1935-12-09· cited 96×
• Industrial Trust Co. v. United States
  Supreme Court· 1935-12-09· cited 53×
• Richardson v. Commissioner of Internal Revenue
  Second Circuit· 1945-08-17· cited 41×
• Worcester County Tr. Co. v. Commissioner of Internal Rev.
  First Circuit· 1943-03-29· cited 30×
• Laird v. Commissioner of Internal Revenue
  Third Circuit· 1936-08-21· cited 30×
• Walker v. United States
  Eighth Circuit· 1936-03-30· cited 26×
• Commissioner of Internal Revenue v. McCann
  Second Circuit· 1944-12-21· cited 24×