Legal Opinion
Commission of Internal Revenue v. Dwight's Estate
Court of Appeals for the Second Circuit
Decided June 3, 1953No. 205, Docket 22578Published
1Opinion of the Court
205 F.2d 298
COMMISSION OF INTERNAL REVENUE,
v.
DWIGHT'S ESTATE et al.
No. 205, Docket 22578.
United States Court of Appeals Second Circuit.
Argued April 14, 1953.
Decided June 3, 1953.
Charles S. Lyon, Asst. Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and L. W. Post, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, Petitioner.
Dana R. Koons, New York City, George J. Schaefer, New York City, of counsel, for respondents.
Before L. HAND, AUGUSTUS N. HAND and FRANK, Circuit Judges.
AUGUSTUS N. HAND, Circuit Judge.
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- De Brauwere v. . De BrauwereNew York Court of Appeals · 1911
- Wanamaker v. . WeaverNew York Court of Appeals · 1903
- Garlock v. GarlockNew York Court of Appeals · 1939
- Forrest v. . ForrestNew York Court of Appeals · 1862
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