Legal Opinion
Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)
Court of Appeals for the Second Circuit
Decided January 25, 1951No. 91, 92, Dockets 21771, 21772PublishedCited by 41 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
These petitions were to review deficiencies found by the Tax Court in the income taxes of the Estates of Edward Bausch and William Bausch. The underlying facts, as found by the Tax Court, are not in dispute. The taxpayers are the executors of these respective estates. Each of the decedents had been in the employ of Bausch & Lomb Optical Company upwards of fifty years. Edward Bausch had been vice-president for many years, and finally became president and subsequently chairman of the board. William Bausch, who was for a long time secretary of the company, in 1935…
2Cases cited3 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- O'Daniel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
3Cited by41 opinions
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- Estate of Helen Davison, Deceased, First National Bank of Arizona v. United StatesCourt of Appeals for the First Circuit · 1961
- Estate of Charles A. Riegelman, Deceased, William I. Riegelman, Carol R. Lubin and Arthur L. Strasser, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
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