In Re Sage's Estate
Court of Appeals for the Third Circuit
1Opinion of the Court
122 F.2d 480 (1941)
In re SAGE'S ESTATE.
SAGE et al.
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 7708.
Circuit Court of Appeals, Third Circuit.
June 27, 1941.
T. Girard Wharton, of Somerville, N. J. (Thomas A. S. Beattie, of New York City, Frederick W. Hall, of Newark N. J., and Joseph Halpern, of Somerville, N. J., on the brief), for petitioners.
Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.
Before CLARK, JONES, and GOODRICH, Circuit Judges.
JONES, Circuit Judge.
In determining the net amount of a…
2Cases cited7 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Lyeth v. HoeySupreme Court of the United States · 1938
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Chase Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1939
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3Cited by25 opinions
- Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Commercial Nat. Bank of Charlotte v. United StatesCourt of Appeals for the Fourth Circuit · 1952
- Bailey v. RatterreDistrict Court, N.D. New York · 1956
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