Legal Opinion
Estate Of Hector R. Skifter
Court of Appeals for the Second Circuit
Decided October 19, 1972No. 72PublishedCited by 2 opinions
1Opinion of the Court
468 F.2d 699
72-2 USTC P 12,893
ESTATE of Hector R. SKIFTER, Deceased, Janet Skifter Kelley
and the Chase Manhattan Bank (National
Association), Executors, Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
No. 72, Docket 72-1445.
United States Court of Appeals,
Second Circuit.
Argued Sept. 15, 1972.
Decided Oct. 19, 1972.
Archibald H. Cashion, New York City (George J. Noumair and Whitman & Ransom, New York City, on the brief), for appellees.
Elmer J. Kelsey, Department of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and William S. Estabrook, III, Attys.,…
2Cases cited9 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- United States v. O'MALLEYSupreme Court of the United States · 1966
- White v. PoorSupreme Court of the United States · 1935
- Lober v. United StatesSupreme Court of the United States · 1953
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1936
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