Legal Opinion

Northeastern Pennsylvania National Bank & Trust Company, Under the Will of Clarence C. Young v. United States

Court of Appeals for the Third Circuit

Decided July 18, 1966No. 15249_1Published

1Opinion of the Court

363 F.2d 476

66-2 USTC P 12,414

NORTHEASTERN PENNSYLVANIA NATIONAL BANK & TRUST COMPANY,

Executor Under the Will of Clarence C. Young

v.

UNITED STATES of America, Appellant.

No. 15249.

United States Court of Appeals Third Circuit.

Argued Oct. 18, 1965, Reargued June 9, 1966.

Decided July 18, 1966.

Morton K. Rothschild, Dept. of Justice, Tax Div., Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D.C., on the brief), for appellant, Bernard J. Brown, U.S. Atty., of counsel.

Donald J. Fendrick, Scranton, Pa. (Alex Marcus,…

2Cases cited9 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
  4. United States v. StapfSupreme Court of the United States · 1964
  5. Rose Gelb, Victor Edwin Gelb, Manufacturers Trust Company, Executors, of the Estate of Harry Gelb v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962

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