Case Name: THE UNITED STATES, PETITIONER, v. HORACE HAVEMEYER
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1945-11-05
Citations: 104 Ct. Cl. 860
Docket Number: No. 45775
Parties: THE UNITED STATES, PETITIONER, v. HORACE HAVEMEYER
Judges: 
Reporter: United States Court of Claims Reports
Volume: 104
Pages: 860–860

Head Matter:
THE UNITED STATES, PETITIONER, v. HORACE HAVEMEYER
[No. 45775]
[103 C. Cls. 564
326 U. S. —]

Opinion:
Gift tax; method of determining fair market value of large blocks of stock; evidence as to fair market value. Decided April 2,1945, judgment for plaintiff.
Defendant's petition for writ of certiorari denied by the Supreme Court November 5, 1945.