Legal Opinion

Flick's Estate v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided April 16, 1948No. 12160Published

1Opinion of the Court

166 F.2d 733 (1948)

FLICK'S ESTATE

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 12160.

Circuit Court of Appeals, Fifth Circuit.

March 12, 1948.

As Corrected on Denial of Rehearing April 16, 1948.

Albert R. Connelly, and Cravath, Swaine & Moore, all of New York City, for petitioners.

Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, George A. Stinson, Robert N. Anderson and L. W. Post, Sp. Assts. to the Atty. Gen., for respondent.

Before SIBLEY, HOLMES, and…

2Cases cited35 opinions

  1. Helvering v. HallockSupreme Court of the United States · 1940
  2. United States v. WellsSupreme Court of the United States · 1931
  3. Helvering v. StuartSupreme Court of the United States · 1942
  4. Chase National Bank v. United StatesSupreme Court of the United States · 1929
  5. Burnet v. WellsSupreme Court of the United States · 1933

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