Legal Opinion
Commissioner of Internal Revenue v. Rust's Estate
Court of Appeals for the Fourth Circuit
Decided December 18, 1940No. 4700Published
1Opinion of the Court
116 F.2d 636 (1940)
COMMISSIONER OF INTERNAL REVENUE
v.
RUST'S ESTATE et al.
No. 4700.
Circuit Court of Appeals, Fourth Circuit.
December 18, 1940.
Carolyn E. Agger, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., for petitioner.
Lawrence A. Baker, of Washington, D. C. (Baker, Selby & Ravenel, of Washington, D. C., on the brief), for respondents.
Before PARKER, SOPER, and DOBIE, Circuit Judges.
SOPER, Circuit Judge.
The Commissioner of Internal Revenue petitions for a review of a decision of the United States Board of Tax Appeals wherein it…
2Cases cited20 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Lyon v. AlleySupreme Court of the United States · 1889
- Shotwell v. MooreSupreme Court of the United States · 1889
- Helvering v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- Tumulty v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
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