Legal Opinion

Estate Of Sanford H. E. Freund

Court of Appeals for the Second Circuit

Decided May 15, 1962No. 27117_1PublishedCited by 2 opinions

1Opinion of the Court

303 F.2d 30

62-1 USTC P 9476

ESTATE of Sanford H. E. FREUND, Deceased, City Bank Farmers

Trust Company and Robert Nias West, Executors,

Petitioners-on-Review,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-on-Review.

No. 261, Docket 27117.

United States Court of Appeals Second Circuit.

Argued April 13, 1962.

Decided May 15, 1962.

Shearman & Sterling, New York City, for petitioners. George W. Foley, Richard V. Giordano and Charles Goodwin, Jr., New York City, of counsel.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Ralph A. Muoio, Dept. of Justice, Washington, D.C., for…

2Cases cited10 opinions

  1. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  2. Helvering v. Estate of EnrightSupreme Court of the United States · 1941
  3. Commissioner of Internal Revenue v. Citizens & Southern Nat. BankCourt of Appeals for the Fifth Circuit · 1945
  4. Nichols ex rel. Estate of Nichols v. United StatesUnited States Court of Claims · 1927
  5. Estate of Huesman v. CommissionerUnited States Tax Court · 1951

5 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Sid W. Richardson Foundation v. United StatesDistrict Court, N.D. Texas · 1969
  2. Hartwick College v. United StatesDistrict Court, N.D. New York · 1985

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