UNITED STATES EX REL. JACOBS
v.
BARC, U. S. MARSHAL

U.S. | 1944-05-29
No. 926
322 U.S. 751 Supreme Court of the United States (1944) Positive Treatment
Cited by 1 case
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  • Est. of Jerome Mittleman v. Commissioner OF Internal Revenue, 522 F.2d 132 (D.C. Cir. 1975)
    …ruling was a legal interpretation, not a finding of fact. Commissioner of Internal Revenue v. Buck, 120 F. 2d 775, 779 (2d Cir. 1941); Welsbach Eng'r & Management Corp. v. Commissioner of Internal Revenue, 140 F. 2d 584, 586 (3d Cir.), cert. denied, 322 U.S. 751, 64 S.Ct. 1261, 88 L.Ed. 1581 (1944). And to the extent that the court failed to consider the evidence extrinsic to the will, its error was equally one of law. Silverman v. Commissioner of Internal Revenue, 253 F. 2d 849, 852 (8th Cir. 1958). We are…

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