Legal Opinion
Claflin v. Commissioner
Court of Appeals for the Second Circuit
Decided January 19, 1951No. 88, Docket 21764PublishedCited by 12 opinions
1Per curiam
Order reversed and cause remanded for a redetermination of the amount of the tax liability on the authority of Jandorf’s Estate v. Commissioner of Internal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.
2Cases cited2 opinions
- Jandorfs Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Pennsylvania Co. For Banking & Trusts v. United StatesCourt of Appeals for the Third Circuit · 1950
3Cited by12 opinions
- Ward v. CommissionerUnited States Tax Court · 1986
- Estate of Leyman v. CommissionerUnited States Tax Court · 1963
- Hudlow v. CommissionerUnited States Tax Court · 1971
- Estate of Johnson v. CommissionerUnited States Tax Court · 1981
- Estate of Jephson v. CommissionerUnited States Tax Court · 1986
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