Legal Opinion
Manufacturers Hanover Trust Co. v. Commissioner Of Internal Revenue
Court of Appeals for the Second Circuit
Decided September 14, 1970No. 34105_1PublishedCited by 2 opinions
1Opinion of the Court
431 F.2d 664
70-2 USTC P 9606
MANUFACTURERS HANOVER TRUST CO., Robert P. Payne and Charles
C. Parlin, as trustees U/I 6/4/32 by Anne D.
Dillon, as Grantor, Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
No. 810, Docket 34105.
United States Court of Appeals, Second Circuit.
Argued May 27, 1970.
Decided Sept. 14, 1970.
Charles C. Parlin, James R. Rowen, James S. Little, Shearman & Sterling, New York City, for appellees.
Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Robert I. Waxman, Attys., Dept. of Justice, Washington, D.C., for appellant.
Before WATERMAN, FRIENDLY and…
2Cases cited9 opinions
- Iselin v. United StatesSupreme Court of the United States · 1926
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- J. C. Penney Company, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Bell v. Harrison. Bell v. United StatesCourt of Appeals for the Seventh Circuit · 1954
- KIRO, Inc. v. CommissionerUnited States Tax Court · 1968
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. KansasDistrict Court, D. Kansas · 1984
- United States v. State of Kan.District Court, D. Kansas · 1984