Legal Opinion
Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided August 23, 1993No. 1233, Docket 92-4230Published
1Opinion of the Court
3 F.3d 591
62 USLW 2147
ESTATE OF Lydia G. MAXWELL, deceased; First National Bank
of Long Island; Victor C. McCuaig, Jr.,
Executors, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 1233, Docket 92-4230.
United States Court of Appeals,
Second Circuit.
Argued March 15, 1993.
Decided Aug. 23, 1993.
1
Charles G. Mills, Glen Cove, NY (James M. Marrin and Jed C. Albert, Payne, Wood & Littlejohn, of counsel), for petitioners-appellants.
2
Marion E.M. Erickson, Atty., Tax Div., Dept. of Justice, Washington, DC (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen and Kenneth…
Also in this document: Dissent.
2Cases cited30 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- United States v. ByrumSupreme Court of the United States · 1972
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
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