Legal Opinion
Estate of Jacques Granat, Deceased, Edwin Arnowitt v. Commissioner of Internal Revenue, Estate of Jacques Granat, Deceased, Edwin Arnowitt, and Mae Granat v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 31, 1962No. 27052_1PublishedCited by 3 opinions
1Opinion of the Court
298 F.2d 397
62-1 USTC P 9247
ESTATE of Jacques GRANAT, Deceased, Edwin Arnowitt,
Executor, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
ESTATE of Jacques GRANAT, Deceased, Edwin Arnowitt,
Executor, and Mae Granat, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 141, 142, Docket 27051, 27052.
United States Court of Appeals Second Circuit.
Jan. 31, 1962.
Jay S. Goodman, New York City, for petitioners.
Michael K. Cavanaugh, Atty., Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice,…
Also in this document: Per curiam.
2Cases cited3 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Estate of Granat v. CommissionerCourt of Appeals for the Second Circuit · 1962
- Estate of Granat v. CommissionerUnited States Tax Court · 1960
3Cited by3 opinions
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Laughlin v. CommissionerUnited States Tax Court · 1965
- Rosenberg v. CommissionerUnited States Tax Court · 1974