Legal Opinion
Waterman's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 5, 1952No. 95, Docket 22101Published
1Opinion of the Court
195 F.2d 244
52-1 USTC P 9227
WATERMAN'S ESTATE,
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 95, Docket 22101.
United States Court of Appeals Second Circuit.
Argued Jan. 8, 1952.
Decided March 5, 1952.
Hughes, Hubbard & Reed, New York City, John M. Veague, Jr., John Westbrook Fager and Donald M. Harris, all of New York City, of counsel for petitioner.
Ellis N. Slack, Melva M. Graney, Sp. Assts. to Atty. Gen., for respondent.
Before SWAN, CHASE and FRANK, Circuit Judges.
CHASE, Circuit Judge.
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Campbell v. CommissionerUnited States Tax Court · 1945
- Eder v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Herbert's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Hatch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
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