Legal Opinion

Harvey Picker and Jean Picker v. The United States. Harvey Picker and Evelyn Picker, as the Executors of the Estate of James Picker, and Evelyn Picker v. The United States

United States Court of Claims

Decided January 20, 1967No. 371-63Published

1Opinion of the Court

371 F.2d 486

Harvey PICKER and Jean Picker

v.

The UNITED STATES.

Harvey PICKER and Evelyn Picker, as the Executors of the Estate of James Picker, and Evelyn Picker

v.

The UNITED STATES.

Nos. 370-63.

Nos. 371-63.

United States Court of Claims.

January 20, 1967.

Mason G. Kassel, New York City, attorney of record, for plaintiffs.

Saylor L. Levitz, Washington, D. C., with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant; Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.

OPINION

2Cases cited31 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
  4. Towers v. CommissionerUnited States Tax Court · 1955
  5. Kaplan v. CommissionerUnited States Tax Court · 1953

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