Legal Opinion
Ellsworth M. Statler Trust of January 1, 1920, for Ellsworth Morgan Statler, Frank C. Moore, Edwin F. Jaeckle and the Marine Trust Company of Western New York, Trustees v. Commissioner of Internal Revenue, Ellsworth M. Statler Trust of January 1, 1920, for Marian F. Statler, Ellsworth M. Statler Portion, Frank C. Moore, Edwin F. Jaeckle, and the Marine Trust Company of Western New York, Trustees v. Commissioner of Internal Revenue, Ellsworth M. Statler Trust of January 1, 1920, for Marian F. Statler, Milton Howland Statler Portion, Frank C. Moore, Edwin F. Jaeckle, and the Marine Trust Company of Western New York, Trustees v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 13, 1966No. 29926-29928_1Published
1Opinion of the Court
361 F.2d 128
66-1 USTC P 9413
Ellsworth M. STATLER TRUST of January 1, 1920, for Ellsworth
Morgan Statler, Frank C. Moore, Edwin F. Jaeckle
and The Marine Trust Company of Western
New York, Trustees, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Ellsworth M. STATLER TRUST of January 1, 1920, for Marian F.
Statler, Ellsworth M. Statler Portion, Frank C. Moore, Edwin
F. Jaeckle, and The Marine Trust Company of Western New
York, Trustees, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Ellsworth M. STATLER TRUST of January 1, 1920, for Marian F.
Statler, Milton Howland Statler…
2Cases cited8 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Freuler v. HelveringSupreme Court of the United States · 1934
- Helvering v. BlissSupreme Court of the United States · 1934
- J. C. Penney Company, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Walter M. Weil and Adele D. Weil v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
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