Legal Opinion

Empire Trust Company and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh v. United States

Court of Appeals for the Second Circuit

Decided November 27, 1963No. 8, Docket 28133PublishedCited by 7 opinions

1Per curiam

The judgment is affirmed on the authority of Elbert v. Johnson, 2 Cir., 164 F.2d 421, and the opinion of Judge Timbers below, D.C.Conn., 214 F.Supp. 731.

2Cases cited2 opinions

  1. Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
  2. EMPIRE TRUST COMPANY v. United StatesDistrict Court, D. Connecticut · 1963

3Cited by7 opinions

  1. Estate of Bailly v. CommissionerUnited States Tax Court · 1983
  2. Porter v. CommissionerUnited States Tax Court · 1969
  3. Avery v. United StatesDistrict Court, W.D. New York · 1965
  4. Kral v. CommissionerDistrict Court, E.D. New York · 1972
  5. Empire Trust Company and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh v. United StatesCourt of Appeals for the Second Circuit · 1963

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