Legal Opinion
Avery Claflin and Philip A. Carroll, as Executors of Irene, Deguebriant, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 19, 1951No. 19-4091PublishedCited by 7 opinions
1Opinion of the Court
186 F.2d 307
51-1 USTC P 10,791
Avery CLAFLIN and Philip A. Carroll, as Executors of Irene,
DeGuebriant, Deceased, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 88, Docket 21764.
United States Court of Appeals Second Circuit.
Argued Jan. 3, 1951.
Decided Jan. 19, 1951.
Shearman & Sterling & Wright and Paul R. Russell, all of New York City (Charles M. Baudinet, New York City, of counsel), for petitioner.
Charles Oliphant, Theron L. Caudle, Washington, D.C., George D. Webster, Washington, D.C., Ellis N. Slack, Sp. Asst. to Atty. Gen., for respondent.
Before L. HAND, Chief Judge, and…
Also in this document: Per curiam.
2Cases cited2 opinions
- Jandorfs Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Pennsylvania Co. For Banking & Trusts v. United StatesCourt of Appeals for the Third Circuit · 1950
3Cited by7 opinions
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
- Harriet T. Righter, of the Estate of Jessie H. Righter v. The United StatesUnited States Court of Claims · 1971
- Drybrough v. United StatesDistrict Court, W.D. Kentucky · 1962
- Mathews v. United StatesDistrict Court, E.D. New York · 1964
- Bradford-Martin v. CommissionerUnited States Tax Court · 1952
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