Legal Opinion

United States v. Estate of Claude Beresford Pearce

Court of Appeals for the Third Circuit

Decided May 31, 1974No. 73-1012Published

1Opinion of the Court

498 F.2d 847

74-2 USTC P 13,003

UNITED STATES of America

v.

ESTATE of Claude Beresford PEARCE, Appellant, et al.

No. 73-1012.

United States Court of Appeals, Third Circuit.

Argued Sept. 17, 1973, Reconsidered without oral argument

April 11, 1974.

Decided on May 31, 1974.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, William A. Friedlander, William M. Brown, Tax Div., Dept. of Justice, Washington, D.C., for appellee; Norman E. Levine, of counsel.

Bruce M. Stargatt, Ben T. Castle, Young, Conaway, Stargatt & Taylor, Wilmington, Del., for appellant; Robert H. Kapp, Hogan & Hartson, Washington, D.C.,…

2Cases cited24 opinions

  1. Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
  2. Gillespie v. United States Steel Corp.Supreme Court of the United States · 1964
  3. Swift & Co. Packers v. Compania Colombiana Del Caribe, S. A.Supreme Court of the United States · 1950
  4. Forgay v. ConradSupreme Court of the United States · 1848
  5. United States v. First National City BankSupreme Court of the United States · 1965

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