Legal Opinion
Poyner v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided March 21, 1962No. 8350_1PublishedCited by 16 opinions
1Opinion of the Court
301 F.2d 287
62-1 USTC P 9387
Ernest L. POYNER and Union Trust Company, of Maryland,
Executors of the Estate of Mervin G. Pierpont,
Deceased, and Lallah R. Pierpont, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8350.
United States Court of Appeals Fourth Circuit.
Argued Nov. 21, 1961.
Decided March 21, 1962.
Mannes F. Greeberg and John S. McDaniel, Jr., Baltimore, Md. (John W. Cable, III, Baltimore, Md., on the brief), for petitioners.
Wayne G. Barnett, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and John B. Jones, Jr., and Daniel K. Mayers, Attys., Dept. of…
2Cases cited17 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- United States v. KaiserSupreme Court of the United States · 1960
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- Pierpont v. CommissionerUnited States Tax Court · 1960
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- John E. Lane, Iii, Estate of Beverly W. Powell v. United States of America, John E. Lane, Iii, Estate of Beverly W. Powell v. United StatesCourt of Appeals for the Fourth Circuit · 2002
- United States v. Genevieve E. Frankel, of the Estate of Samuel F. Frankel, Deceased, and Genevieve E. FrankelCourt of Appeals for the Eighth Circuit · 1962
- Estate of Olsen v. CommissionerCourt of Appeals for the Eighth Circuit · 1962
- Froehlinger v. United StatesDistrict Court, D. Maryland · 1963
- Gaugler v. United StatesDistrict Court, S.D. New York · 1962
11 more not listed; retrieve them via the Exa API.