Legal Opinion

In Re Estate Of Irwin G. Lukens, Deceased. George E. Lukens, Petitioners

Court of Appeals for the Third Circuit

Decided June 11, 1957No. 12094_1PublishedCited by 24 opinions

1Opinion of the Court

246 F.2d 403

57-2 USTC P 9735

In re ESTATE of Irwin G. LUKENS, Deceased.

George E. LUKENS, Edwin J. Brooks and The Philadelphia

National Bank, Executors, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 12094.

United States Court of Appeals Third Circuit.

Argued March 8, 1957.

Decided June 11, 1957.

Charles S. Jacobs, Philadelphia, Pa. (Charles I. Thompson, Jr., Philadelphia, Pa., Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for petitioners.

C. Guy Tadlock, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., Harry Baum, Attorney, Department of Justice,…

2Cases cited23 opinions

  1. Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
  2. Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
  3. Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
  4. Zenz v. QuinlivanCourt of Appeals for the Sixth Circuit · 1954
  5. Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957

18 more not listed; retrieve them via the Exa API.

3Cited by24 opinions

  1. Benjamin v. CommissionerUnited States Tax Court · 1976
  2. United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
  3. Blanche S. Benjamin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
  4. Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United StatesCourt of Appeals for the Fourth Circuit · 1962
  5. Lewis v. CommissionerUnited States Tax Court · 1966

19 more not listed; retrieve them via the Exa API.

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