Legal Opinion
Estate of Newcomb Carlton, Deceased, Winslow Carlton and the Chase Manhattan Bank, Executors v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Newcomb Carlton, Deceased, Winslow Carlton and the Chase Manhattan Bank, Executors
Court of Appeals for the Second Circuit
Decided January 18, 1962No. 26930_1Published
1Opinion of the Court
298 F.2d 415
ESTATE of Newcomb CARLTON, Deceased, Winslow Carlton and The Chase Manhattan Bank, Executors, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
ESTATE of Newcomb CARLTON, Deceased, Winslow Carlton and The Chase Manhattan Bank, Executors, Respondent.
No. 82.
Docket 26930.
United States Court of Appeals Second Circuit.
Argued December 6, 1961.
Decided January 18, 1962.
Walter E. Beer, Jr., New York City, for taxpayer.
L. W. Post, Atty., Dept. of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks,…
2Cases cited14 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Burnet v. WellsSupreme Court of the United States · 1933
- In re the Accounting of HubbellNew York Court of Appeals · 1951
- United States v. Manufacturers National Bank of DetroitSupreme Court of the United States · 1960
- Selznick v. CommissionerUnited States Tax Court · 1950
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