Legal Opinion
Estate of Betty Berry, Deceased, Louis Berry, Louis Berry, Surviving Spouse v. Commissioner of Internal Revenue, Lcg Trust No. 2, A. R. Glancy, Jr., Successor Trustee, Successor Trustee v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 3, 1967No. 16782_1PublishedCited by 1 opinion
1Opinion of the Court
372 F.2d 476
67-1 USTC P 9218
ESTATE of Betty BERRY, Deceased, Louis Berry, Executor,
Louis Berry, Surviving Spouse, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
LCG TRUST NO. 2, A. R. Glancy, Jr., Successor Trustee,
Petitioner-Appellant, Successor Trustee,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 16781, 16782.
United States Court of Appeals Sixth Circuit.
Feb. 3, 1967.
Charles D. Savage, Detroit, Mich. (Frank W. Donovan, Detroit, Mich., on the brief; McClintock, Fulton, Donovan & Waterman, Detroit, Mich., of counsel), for petitioners.
Karl…
2Cases cited3 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Berry v. CommissionerUnited States Tax Court · 1965
- Estate of Berry v. CommissionerCourt of Appeals for the Sixth Circuit · 1967
3Cited by1 opinion
- Karl R. Martin and Kathleen Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967