Legal Opinion
Ca 79-3190 Estate of Percy Uris, Deceased, Irving Trust Co., and Joanne Uris v. Commissioner of Internal Revenue, Harold D. Uris and Ruth Uris v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 16, 1979No. 975Published
1Opinion of the Court
605 F.2d 1258
79-2 USTC P 9547
CA 79-3190 ESTATE OF Percy URIS, Deceased, Irving Trust Co.,
Executor, and Joanne Uris, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Harold D. URIS and Ruth Uris, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Nos. 974, 975, Dockets 79-4025, 79-4026.
United States Court of Appeals,
Second Circuit.
Argued June 4, 1979.
Decided Aug. 16, 1979.
Laurence Goldfein, Roberts & Holland, New York City (Sidney I. Roberts, New York City, of counsel), for appellants.
James A. Riedy, Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen.;…
2Cases cited23 opinions
- Commissioner v. WheelerSupreme Court of the United States · 1945
- Willcuts v. Milton Dairy Co.Supreme Court of the United States · 1927
- Foster v. United StatesSupreme Court of the United States · 1938
- Wilson v. CommissionerUnited States Tax Court · 1966
- Commissioner of Internal Revenue v. George M. Gross and Anna Gross, (And Ten Other Consolidated Petitions for Review)Court of Appeals for the Second Circuit · 1956
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