Legal Opinion
Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 14, 1971No. 40, Docket 71-1201Published
1Opinion of the Court
453 F.2d 61
72-1 USTC P 9129
ESTATE of Sydney J. CARTER, Deceased (a/k/a Sydney J.
Canter), et al., Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 40, Docket 71-1201.
United States Court of Appeals,
Second Circuit.
Argued Nov. 9, 1971.
Decided Dec. 14, 1971.
Michael S. Feinman, New York City, Stuart M. Berkman, New York City, of counsel, for appellants.
William M. Brown, Jr., Washington, D. C. (Meyer Rothwacks, Elmer J. Kelsey, Attys., Tax Division, Department of Justice, Washington, D. C., and Johnnie M. Walters, Asst. Atty. Gen., of counsel), for appellee.
Before FRIENDLY, Chief Judge,…
2Cases cited39 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. KaiserSupreme Court of the United States · 1960
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- Estate of Hellstrom v. CommissionerUnited States Tax Court · 1955
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