SECOND NATIONAL BANK OF NEW HAVEN, EXECUTOR

v.

UNITED STATES

Citator

Cited By

• Commissioner of Internal Revenue v. Est. of Bosch, 387 U.S. 456 (U.S. 1967)
  …in subsequent litigation involving federal revenue laws. Whether these cases conflict in principle or not, which is disputed here, there does exist a widespread conflict among the circuits1 over the question and we granted certiorari to resolve it. 385 U. S. 966, 968. We hold that where the federal estate tax liability turns upon the character of a property interest held and transferred by the decedent under state law, federal authorities are not bound by the determination made of such property interest by…
• Moody v. Flowers, 387 U.S. 97 (U.S. 1967)
  …of certain areas and the under-representation of others. The complaint also requested [*100] the convening of a three-judge court. A three-judge court was convened and the complaint was dismissed. 256 F. Supp. 195. We noted probable jurisdiction, 385 U. S. 966. In No. 491, appellees brought an action against appellants, members of the Suffolk County Board of Supervisors, seeking a declaration that so much of § 203 of the Suffolk County Charter (N. Y. Laws 1958, c. 278) as provides that each supervisor s…

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• Sailors v. Bd. of Educ. of the Cnty. of Kent, 387 U.S. 105 (U.S. 1967)
  …tc.) in the selection of the county board. A three-judge court was convened, and it held by a divided vote that the method of constitution of the county board did not violate the Fourteenth Amendment. 254 F. Supp. 17. We noted probable jurisdiction, 385 U. S. 966. We conclude that a three-judge court was properly convened, for unlike the situation in Moody v. Flowers, ante, p. 97, this is a case where the state statute that is challenged3 applies generally to all Michigan county school boards of the type de…