Legal Opinion

Commissioner of Internal Revenue v. Estate

Court of Appeals for the Second Circuit

Decided January 5, 1965No. 28808Published

1Opinion of the Court

340 F.2d 24

65-1 USTC P 9147

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

ESTATE of Abraham GOLDSTEIN, Deceased, Anna Goldstein, Ellie

Goldstein and Ziona Kaplan, Executors, and Anna

Goldstein, Respondents.

No. 24, Docket 28808.

United States Court of Appeals Second Circuit.

Argued Oct. 13, 1964.

Decided Jan. 5, 1965.

Richard J. Heiman, Atty., Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Dept. of Justice, on the brief), for petitioner.

Samuel J. Foosaner, of Foosaner, Saiber & Schlesinger, Newark, N.J., for respondents.

Before WATERMAN,…

2Cases cited6 opinions

  1. Estate of SoRelle v. CommissionerUnited States Tax Court · 1958
  2. Gooding v. United StatesUnited States Court of Claims · 1964
  3. Estate of Goldstein v. CommissionerUnited States Tax Court · 1960
  4. William E. And Thelma S. Dobson v. The United StatesUnited States Court of Claims · 1964
  5. Heer-Andres Inv. Co. v. CommissionerUnited States Tax Court · 1954

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