Legal Opinion
David Rockefeller and Margaret McG Rockefeller v. Commissioner of Internal Revenue, Estate of John D. Rockefeller, 3rd, Deceased, John D. Rockefeller, Iv, J. Richardson Dilworth and Donal C. O'brien, Jr., Executors, and Blanchette H. Rockefeller v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 9, 1982No. 889PublishedCited by 5 opinions
1Opinion of the Court
676 F.2d 35
82-1 USTC P 9319
David ROCKEFELLER and Margaret McG. Rockefeller, Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
ESTATE OF John D. ROCKEFELLER, 3rd, Deceased, John D.
Rockefeller, IV, J. Richardson Dilworth and Donal
C. O'Brien, Jr., Executors, and
Blanchette H. Rockefeller, Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
Nos. 886, 889, Dockets 81-4197, 81-4199.
United States Court of Appeals,
Second Circuit.
Argued March 29, 1982.
Decided April 9, 1982.
Richard Farber, Dept. of Justice, Tax Div., Washington, D. C. (Glenn L. Archer, Asst. Atty. Gen. of the U. S., Michael L.…
2Cases cited14 opinions
- J. I. Case Co. v. BorakSupreme Court of the United States · 1964
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Cabell v. MarkhamCourt of Appeals for the Second Circuit · 1945
- Commissioner v. AckerSupreme Court of the United States · 1959
- Helvering v. BlissSupreme Court of the United States · 1934
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Connecticut Student Loan Foundation v. Keenan (In Re Keenan)United States Bankruptcy Court, D. Connecticut · 1985
- Chesanow v. W.H. Squire Co. (In Re Chesanow)United States Bankruptcy Court, D. Connecticut · 1982
- Don K. White and Alice S. White v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1984
- In Re Wintersilks, Inc.United States Bankruptcy Court, W.D. Wisconsin · 1999
- United States Trust Co. v. Internal Revenue ServiceDistrict Court, S.D. Mississippi · 1985