Legal Opinion

The First National Bank Of Kansas City v. Commissioner Of Internal Revenue

Court of Appeals for the First Circuit

Decided November 8, 1962No. 16975PublishedCited by 1 opinion

1Opinion of the Court

309 F.2d 587

62-2 USTC P 9807

The FIRST NATIONAL BANK OF KANSAS CITY and Arthur Mag,

Executors of the Estate of Michael H. Katz, Deceased, and

the First National Bank of Kansas City and Arthur Mag,

Executors of the Estate of Rose B. Katz, Deceased, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 16975.

United States Court of Appeals Eighth Circuit.

Nov. 8, 1962.

George E. Gibson, of Stinson, Mag, Thomson, McEvers & Fizzell, Kansas City, Mo., G. Lee Burns, Ernest M. Fleischer, Stinson, Mag, Thomson, McEvers & Fizzell, Kansas City, Mo., on the brief, for petitioners.

Richard J. Heiman,…

2Cases cited25 opinions

  1. Helvering v. HorstSupreme Court of the United States · 1940
  2. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  3. Hort v. CommissionerSupreme Court of the United States · 1941
  4. City of New York v. FeiringSupreme Court of the United States · 1941
  5. Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954

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3Cited by1 opinion

  1. W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966

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