Legal Opinion

Tucker v. Commissioner of Internal Revenue

Court of Appeals for the Second Circuit

Decided August 7, 1963No. 28032_1Published

1Opinion of the Court

322 F.2d 86

63-2 USTC P 9654

Marcia Brady TUCKER and Estate of Carll Tucker, deceased,

Marcia Brady Tucker, Carll Tucker, Jr., and Luther

Tucker, Executors, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 357, Docket 28032.

United States Court of Appeals Second Circuit.

Argued June 11, 1963.

Decided Aug. 7, 1963.

Humes, Andrews & Botzow, New York City (George W. Saam, New York City, of counsel), for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen. (Lee A. Jackson, L. W. Post, Arthur E. Strout, Attys., Dept. of Justice, Washington, D.C., of counsel), for respondent.

Before MOORE, HAYS…

2Cases cited3 opinions

  1. Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United StatesUnited States Court of Claims · 1963
  2. Tucker v. CommissionerUnited States Tax Court · 1962
  3. Tucker v. CommissionerCourt of Appeals for the Second Circuit · 1963

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