Legal Opinion

Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, Administrator

Court of Appeals for the Second Circuit

Decided March 25, 1960No. 202, Docket 25922Published

1Opinion of the Court

276 F.2d 372

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

ESTATE of Carlton A. SHIVELY, Deceased, John E. D. Grunow, Administrator, Respondent.

No. 202.

Docket 25922.

United States Court of Appeals Second Circuit.

Argued December 3, 1959.

Decided March 25, 1960.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Morton K. Rothschild, Atty. Dept. of Justice, Washington, D. C., for petitioner.

John W. Boyd, Boyd & Anstett, Westport, Conn., for respondent.

Before CLARK, WATERMAN and MOORE, Circuit Judges.

WATERMAN, Circuit Judge.

1

All the pertinent facts bearing upon the issue before us…

2Cases cited15 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
  3. Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
  4. Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, AdministratorCourt of Appeals for the Second Circuit · 1960
  5. Buck v. HelveringCourt of Appeals for the Ninth Circuit · 1934

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