Legal Opinion
Estate Of Thorval J. Lockwood, Deceased
Court of Appeals for the First Circuit
Decided September 17, 1965No. 17908Published
1Opinion of the Court
350 F.2d 712
ESTATE of Thorval J. LOCKWOOD, Deceased, National Bank of Commerce Trust and Savings Association, Successor to the First Trust Company of Lincoln, Nebraska, Executor, and Mrs. Margaret K. Lockwood, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17908.
United States Court of Appeals Eighth Circuit.
September 17, 1965.
Charles E. Wright, of Cline, Williams, Wright, Johnson, Oldfather & Thompson, Lincoln, Neb., for petitioner.
Mark S. Rothman, Atty., Tax Div., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz,…
2Cases cited10 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Coady v. CommissionerUnited States Tax Court · 1960
- United States v. W. W. Marett and Ruth MarettCourt of Appeals for the Fifth Circuit · 1963
- Elliott v. CommissionerUnited States Tax Court · 1959
- Henry H. Bonsall, Jr., and Martha G. Bonsall, C. Jordan Vail and Nancy B. Vail v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
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