Legal Opinion
Bedford's Estate v. Commissioner
Court of Appeals for the Second Circuit
Decided August 8, 1944No. 93PublishedCited by 7 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This appeal involves income taxes of the Estate of Edward T. Bedford, deceased, for 1937, in the amount of $13,887.24 and is taken from a decision of the United' States Tax Court sustaining the assessment of the Commissioner of Internal *273Revenue. We think the decision of the Tax Court adjudging a deficiency of $13,-887.24 should be reversed.
Edward T. Bedford died on May 21, 1931, and Title Guarantee and Trust Company is the executor of his estate and the taxpayer in this proceeding. Among his assets were 3,000 shares of 7% cumulative preferred stock of…
2Cases cited6 opinions
- Hellmich v. HellmanSupreme Court of the United States · 1928
- Foster v. United StatesSupreme Court of the United States · 1938
- Commissioner of Internal Revenue v. QuackenbosCourt of Appeals for the Second Circuit · 1935
- Patty v. HelveringCourt of Appeals for the Second Circuit · 1938
- Hammans v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- Kirschenbaum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Divine v. CommissionerUnited States Tax Court · 1972
- Long v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1946
- Century Electric Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1944
2 more not listed; retrieve them via the Exa API.