Legal Opinion
Bank of New York v. Helvering
Court of Appeals for the Second Circuit
Decided January 4, 1943No. 21PublishedCited by 12 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The executors of Demarest appeal from an order of the Tax Court, assessing a deficiency against them upon their testator’s income tax for a part of the year 1937: i.e., for the period between January 1 and July 11, the day on which the testator died. At the time of his death Demarest had qualified and he and one, Hotaling, were acting as executors of Jennie E. Read, who had died in New York on February 22, 1936, and upon whose will letters testa'mentary were issued to them on April 6, 1936. For the purposes of this case the important words of the will were as follows :…
2Cases cited6 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Grant v. RoseDistrict Court, N.D. Georgia · 1928
- Ream v. BowersCourt of Appeals for the Second Circuit · 1927
- Merriam v. United StatesCourt of Appeals for the Second Circuit · 1922
- Murray v. CommissionerUnited States Board of Tax Appeals · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Travis T. Wallace, Hazel J. Wallace, C. O. Hambleton and Sallie B. Hambleton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Wolder v. CommissionerUnited States Tax Court · 1972
- Wolder v. CommissionerCourt of Appeals for the Second Circuit · 1974
- Victor R. Wolder and Marjorie Wolder, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant. Estate of Marguerite K. Boyce v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
7 more not listed; retrieve them via the Exa API.