Legal Opinion

Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United States

Court of Appeals for the Second Circuit

Decided May 8, 1967No. 29, Docket 30453Published

1Opinion of the Court

377 F.2d 700

67-1 USTC P 12,467

Samuel H. SALISBURY, as Executor Under the Will of Ora S.

Hitchcock, Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 29, Docket 30453.

United States Court of Appeals Second Circuit.

Argued Sept. 20, 1966.

Decided May 8, 1967.

Byron Johnson, Moser, Johnson & Reif, Stanton G. Levin, Rochester, N.Y., for plaintiff-appellant.

John T. Curtin, U.S. Atty., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Philip I. Brennan, Attys., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before LUMBARD, Chief Judge, and WATERMAN…

2Cases cited35 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
  3. Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
  4. In Re the Accounting of the Manufacturers National Bank of TroyNew York Court of Appeals · 1936
  5. Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947

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