Legal Opinion
ESTATE OF
Court of Appeals for the Second Circuit
Decided September 12, 1986No. 1465PublishedCited by 2 opinions
1Opinion of the Court
801 F.2d 96
58 A.F.T.R.2d 86-5792, 86-2 USTC P 9685
ESTATE OF Louis YAEGER, Deceased; Judith Winters, Raphael
Meisels, Abraham K. Weber, and the Bank of New
York, Executors, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 1465, Docket 86-4039.
United States Court of Appeals, Second Circuit.
Argued June 27, 1986.
Decided Sept. 12, 1986.
Mary Francis Clark, Tax Div., Dept. of Justice, Washington, D.C. (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Richard Farber, Tax Div., Dept. of Justice, Washington, D.C., on the brief), for respondent-appellant.
Richard A.…
2Cases cited5 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
- Richard A. Wilson and Sharon L. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Estate of Yaeger v. CommissionerCourt of Appeals for the Second Circuit · 1986
3Cited by2 opinions
- Inverworld, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1992
- Erma Schrader v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1990