Guggenheim v. Rasquin

How courts have described this case

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

• holding that the absence of a market price is no barrier to valuation for purposes of assessing tax liability
• \To single out one and to disregard the others is in effect to substitute a different property interest for the one which was the subject of the gift.\
• “[T]he absence of market price is no barrier to valuation.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

72 cases in this archive cite this case; the 20 most cited are listed.

• United States v. Cartwright
  Supreme Court· 1973-05-07· cited 676×
• Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue
  Eighth Circuit· 1963-12-30· cited 220×
• Chiu v. Commissioner
  U.S. Tax Court· 1985-04-15· cited 210×
• Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal Revenue
  Seventh Circuit· 1964-10-23· cited 129×
• McGuire v. Commissioner
  U.S. Tax Court· 1965-09-13· cited 79×
• Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United States
  Second Circuit· 1960-12-12· cited 53×
• Joe Goldstein and Lillian Goldstein v. Commissioner of Internal Revenue
  Ninth Circuit· 1962-01-12· cited 47×
• Commissioner of Internal Revenue v. Percy W. Phillips and Betty R. Phillips (Husband and Wife)
  Fourth Circuit· 1960-02-20· cited 42×
• Estate of D.D. Palmer, Deceased, Richard L. Braunstein and Davenport Bank & Trust Co., Executors and A.H. Palmer v. Commissioner of Internal Revenue
  Eighth Circuit· 1988-02-11· cited 41×
• Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal Revenue
  Eighth Circuit· 1962-02-14· cited 39×
• Harris v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Harris
  Second Circuit· 1949-12-22· cited 34×
• Oberwinder v. Commissioner of Internal Revenue
  Eighth Circuit· 1945-02-06· cited 33×
• Mearkle's Estate v. Commissioner of Internal Revenue
  Third Circuit· 1942-06-17· cited 33×
• Rosa Shackleford, Personal Representative of the Estate of Thomas J. Shackleford, Deceased v. United States
  Ninth Circuit· 2001-08-28· cited 32×
• Publicker v. Commissioner of Internal Revenue
  Third Circuit· 1953-08-19· cited 31×
• Kline v. Commissioner of Internal Revenue
  Third Circuit· 1942-09-01· cited 28×
• Whittemore v. Fitzpatrick
  D. Connecticut· 1954-10-26· cited 24×
• Cupler v. Commissioner
  U.S. Tax Court· 1975-08-26· cited 24×
• Clapp v. Cass County
  North Dakota Supreme Court· 1975-11-21· cited 23×
• Early v. Atkinson
  Fourth Circuit· 1949-05-24· cited 21×

Cites

6 cases in this archive are cited by this case.

• Chase National Bank v. United States
  Supreme Court· 1929-01-02· cited 497×
• Lucas v. Alexander
  Supreme Court· 1929-05-20· cited 123×
• Susquehanna Power Co. v. State Tax Comm'n of Md. (No. 1)
  Supreme Court· 1931-04-13· cited 56×
• Commissioner of Internal Revenue v. Haines
  Third Circuit· 1939-06-14· cited 12×
• United States v. Ryerson
  Seventh Circuit· 1940-11-12· cited 11×
• Helvering v. Cronin
  Eighth Circuit· 1939-11-01· cited 7×

Other cases named Guggenheim v. Rasquin

2 other CourtListener records share this case name.

• Guggenheim v. Rasquin
  E.D. New York· 1939-07-05· cited 1×
• Guggenheim v. Rasquin
  Supreme Court· 1940-10-14