UNITED STATES

v.

FRANKEL, EXECUTRIX

Citator

Cited By

• Gaugler v. United States, 312 F.2d 681 (2d Cir. 1963)
  …96. . Simpson v. United States, supra, 261 F. 2d at 501; Fisher v. United States, D. Mass., 1955, 129 F.Supp. 759, 761. . United States v. Kasynski, 10 Cir., 1960, 284 F. 2d 143; United States v. Frankel, 8 Cir., 1962, 302 F. 2d 666, cert. denied, 371 U.S. 903, 83 S.Ct. 208, 9 L.Ed.2d 165. . Kuntz’ Estate v. Commissioner, 6 Cir., 1962, 300 F. 2d 849, cert. denied, 371 U.S. 903, 83 S.Ct. 208, 9 L.Ed.2d 165; Olsen’s Estate v. Commissioner, 8 Cir., 1962, 302 F. 2d 671, cert. denied, 371 U.S. 903, 83 S.Ct. 2…

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• Bolling v. Commissioner OF Internal Revenue, 357 F.2d 3 (8th Cir. 1966)
  …ng Co. v. Commissioner, 299 F. 2d 614, 623 (8 Cir. 1962); Galt v. Commissioner, 216 F. 2d 41, 51 (7 Cir. 1954), cert. denied 348 U.S. 951, 75 S.Ct. 438, 99 L.Ed. 743. See Olsen’s Estate v. Commissioner, 302 F. 2d 671, 674 (8 Cir. 1962), cert. denied 371 U.S. 903, 83 S.Ct. 208, 9 L.Ed.2d 165. [*11] We regard the present case, however, as one where the Commissioner has not so foreclosed himself. Commissioner v. Josephs, 168 F. 2d 233, 237 (8 Cir. 1948), cert. denied 335 U.S. 871, 69 S.Ct. 167, 93 L.Ed. 415; C…
• Est. of Julius B. Cronheim v. Commissioner OF Internal Revenue, 323 F.2d 706 (8th Cir. 1963)
  …MATTHES, Circuit Judge. As in United States v. Frankel, 8 Cir., 302 F. 2d 666 (1962), cert. denied, 371 U.S. 903, 83 S.Ct 208, 9 L.Ed.2d 165 (1962), and Estate of Olsen v. Commissioner, 8 Cir., 302 F. 2d 671 (1962), cert. denied, 371 U.S. 903, 83 S.Ct. 208, 9 L.Ed.2d 165 (1962), we again have occasion to consider the treatment for tax purposes to be accorded a…

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