AVERY CLAFLIN AND PHILIP A. CARROLL, AS EXECUTORS OF IRENE DE GUEBRIANT, DECEASED, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AVERY CLAFLIN AND PHILIP A. CARROLL, AS EXECUTORS OF IRENE DE GUEBRIANT, DECEASED, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
186 F.2d 307
United States Court of Appeals for the Second Circuit (1951)
Negative Treatment
Cited by 4 cases
Opinion of the Court
PER CURIAM.
Order reversed and cause remanded for a redetermination of the amount of the tax liability on the authority of Jandorf’s Estate v. Commissioner of Internal Revenue, 2 Cir., 171 F. 2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F. 2d 125.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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The Est. OF Mary Frances Smith Bright v. United States, 658 F.2d 999 (5th Cir. 1981)
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United States v. Parker, 376 F.2d 402 (5th Cir. 1967)
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Righter v. The United States, 439 F.2d 1204 (Ct. Cl. 1971)
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Jandorfs Estate v. Commissioner of Internal Revenue, 171 F.2d 464 (2d Cir. 1948)
- Pa. Co. for Banking & Trs. v. United States, 185 F.2d 125 (3d Cir. 1950)