Legal Opinion
In re the Estate of Howe
Appellate Division of the Supreme Court of the State of New York
Decided June 30, 1955PublishedCited by 3 opinions
1Opinion of the Court
*893MacCrate, Beldock and Murphy, JJ., concur; Nolan, P. J., and Ughetta, J., dissent and vote to reverse on authority of Harris v. Commissioner (340 U. S. 106); Commissioner of Internal Revenue v. Watson’s Estate (216 P. 2d 941); Commissioner of Internal Revenue v. Maresi (156 F. 2d 929), and McMurtry v. Commissioner of Internal Revenue (203 F. 2d 659). [207 Misc. 972.]
2Cases cited5 opinions
- Harris v. CommissionerSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Noble v. Farmers Union Trading Co.Montana Supreme Court · 1950
- In re the Estate of HoweNew York Surrogate's Court · 1954
3Cited by3 opinions
- Chemical Bank New York Trust Company v. United StatesDistrict Court, S.D. New York · 1966
- In re the Estate of SingerNew York Surrogate's Court · 1975
- Young v. Town of HuntingtonNew York Supreme Court · 1976