Legal Opinion
United States Court of Appeals, Second Circuit
Court of Appeals for the Second Circuit
Decided December 13, 1974No. 1030Unpublished
1Opinion of the Court
504 F.2d 1030
In re ESTATE of Lorraine A. McGAULEY, Deceased.
Frederick F. McGAULEY, Temporary Executor, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.*
No. 204, Docket 74-1810.
United States Court of Appeals, Second Circuit.
Argued Nov. 18, 1974.
Decided Dec. 13, 1974.
Mark L. Heller, Albany, N.Y. (Nolan & Heller, P.C., Albany, N.Y., of counsel), for appellant.
Robert G. Burt, Atty., Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Loring W. Post, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for appellee.
Before SMITH, HAYS…
2Cases cited7 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- Central Hanover B. & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1947
- Bahr v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- United States Trust Company of New York, Estate of Ralph Slocum Davenport, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
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