Legal Opinion
Estate Of James E. Bryan, Deceased
Court of Appeals for the First Circuit
Decided May 31, 1961No. 8284Published
1Opinion of the Court
290 F.2d 807
ESTATE of James E. BRYAN, Deceased, First Citizens Bank and Trust Company, Executor; and Estate of Mary Z. Bryan, Deceased, Byron E. Bryan, Executor, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8284.
United States Court of Appeals Fourth Circuit.
Argued April 5, 1961.
Decided May 31, 1961.
Stanley Worth, Washington, D. C. (Edward S. Smith, and Blair, Korner, Doyle & Worth, Washington, D. C., on brief), for petitioners.
James P. Turner, Attorney, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney,…
2Cases cited4 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Gifford-Hill & Co. v. CommissionerUnited States Tax Court · 1948
- Commissioner of Internal Revenue v. Gifford-Hill & Co., IncCourt of Appeals for the Fifth Circuit · 1950
- Estate of Bryan v. CommissionerCourt of Appeals for the Fourth Circuit · 1961