Legal Opinion
Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided September 4, 1964No. 9398_1Published
1Opinion of the Court
336 F.2d 277
ESTATE of Mervin G. PIERPONT, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9398.
United States Court of Appeals Fourth Circuit.
Argued June 19, 1964.
Decided September 4, 1964.
John S. McDaniel, Jr., Baltimore, Md. (John W. Cable, III, and Lawrence A. Kaufman, Baltimore, Md., on brief), for petitioners.
Benjamin M. Parker, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, on brief), for respondent.
Before BRYAN…
2Cases cited26 opinions
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- Aquilino v. United StatesSupreme Court of the United States · 1960
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
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