Legal Opinion
COMMISSIONER OF INTERNAL REVENUE v. Brinckerhoff
Court of Appeals for the Second Circuit
Decided June 3, 1948No. 197-200, Dockets 20821-20824PublishedCited by 5 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The taxpayers, John H. Brinckerhoff, C. Eleanor B. Stephan, Beatrice Clary Davids, and George B. Clary, were named as beneficiaries under Article Sixth of the will of their aunt, Laura E. Anderson, who died May 14, 1921, a resident of Jamaica, New York. At the time of her death Laura E. Anderson owned property known as 365 and 365a Fulton Street, Jamaica, which then had a fair market value of $66,207.24. Article Sixth provided:
“The property known as 365 and 365a Fulton Street, Jamaica, New York, is to be sold when in the judgment of my executors such sale shall…
2Cases cited6 opinions
- Anderson v. WilsonSupreme Court of the United States · 1933
- Delafield v. . BarlowNew York Court of Appeals · 1887
- Salisbury v. . SladeNew York Court of Appeals · 1899
- Kenan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Commissioner of Internal Revenue v. MathesonCourt of Appeals for the Fifth Circuit · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- McAlister v. CommissionerUnited States Tax Court · 1989
- Johnson v. CommissionerUnited States Tax Court · 1962
- Howard v. CommissionerUnited States Tax Court · 1955
- Constance F. Wilson v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Howard v. CommissionerUnited States Tax Court · 1955