Legal Opinion
Harold R. All, District Director of Internal Revenue, District of Connecticut v. Frances M. McCobb of the Estate of Thomas C. McCobb
Court of Appeals for the Second Circuit
Decided August 21, 1963No. 367, Docket 27986PublishedCited by 16 opinions
1Opinion of the Court
MARSHALL, Circuit Judge.
This is an appeal by the District Director of Internal Revenue for the District of Connecticut, defendant below, from an order of the United States District Court for the District of Connecticut, Blumenfeld, J., which granted the taxpayer’s motion for summary judgment and denied the defendant’s motion-for summary judgment. McCobb v. All, 206 F.Supp. 901 (D.Conn.1962).
The plaintiff, Frances M. McCobb, is the widow and executrix of the estate of Thomas C. McCobb, who had been employed as an executive of the Standard Oil Company of New Jersey. When he-retired in 1944 he…
2Cases cited7 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- Worthen v. United StatesDistrict Court, D. Massachusetts · 1961
- Marian Essenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Fusz v. CommissionerUnited States Tax Court · 1966
- Beal v. CommissionerUnited States Tax Court · 1966
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- James Gray, Under the Last Will and Testament of Hamilton Gray, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1969
11 more not listed; retrieve them via the Exa API.