Mr. Justice Stewart, with whom The Chief Justice and Mr. Justice Rehnquist join, dissenting. This case presents a narrow issue of law regarding the valuation of certain assets — shares in an open-end investment company or “mutual fund” — for purposes of the federal estate tax. The case turns upon a single question of law: whether or not § 20.2031-8 (b) of the Treasury Regulations, whi…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.