Legal Opinion

Commissioner of Internal Revenue v. Shamberg's Estate

Court of Appeals for the Second Circuit

Decided August 24, 1944No. 394Published

1Opinion of the Court

144 F.2d 998 (1944)

COMMISSIONER OF INTERNAL REVENUE

v.

SHAMBERG'S ESTATE.

No. 394.

Circuit Court of Appeals, Second Circuit.

August 24, 1944.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Bernard Chertcoff, Sp. Assts. to Atty. Gen., for petitioner, Commissioner of Internal Revenue.

George Wharton Pepper, of Philadelphia, Pa. (George Wharton Pepper, of Philadelphia, Pa., Julius Henry Cohen, of New York City, John D. M. Hamilton, of Philadelphia, Pa., and Leander I. Shelley, Austin J. Tobin, and Daniel B. Goldberg, all of New York City, of counsel), for respondent,…

2Cases cited54 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Nebbia v. New YorkSupreme Court of the United States · 1934
  3. Munn v. IllinoisSupreme Court of the United States · 1877
  4. Helvering v. CliffordSupreme Court of the United States · 1940
  5. Eisner v. MacOmberSupreme Court of the United States · 1920

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