Legal Opinion
Estate of Hugh Gordon Miller, Deceased, Allen Gordon Miller, Edwin Schroff and Helen T. Ives v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Edna Allen Miller, Deceased, Allen Gordon Miller and Erwin Schroff
Court of Appeals for the Third Circuit
Decided August 7, 1968No. 17133_1PublishedCited by 13 opinions
1Opinion of the Court
400 F.2d 407
ESTATE of Hugh Gordon MILLER, Deceased, Allen Gordon Miller, Edwin Schroff and Helen T. Ives, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
ESTATE of Edna Allen MILLER, Deceased, Allen Gordon Miller and Erwin Schroff, Respondents.
No. 16940.
No. 17133.
United States Court of Appeals Third Circuit.
Argued June 20, 1968.
Decided August 7, 1968.
James E. Bennet, Jr., Bennet & Ives, New York City, for petitioner in 16940 and respondent in 17133 (Est. of Miller and others).
Howard J. Feldman, Dept. of Justice, Tax Division,…
2Cases cited10 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Budd Company v. United StatesCourt of Appeals for the Third Circuit · 1957
- Marian Essenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Essenfeld v. CommissionerUnited States Tax Court · 1961
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of Pfeifer v. CommissionerUnited States Tax Court · 1977
- Condon Nat. Bank of Coffeyville, Kan. v. United StatesDistrict Court, D. Kansas · 1972
- Duquesne Light Holdings Inc v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2017
- Estate of Flanigan v. CommissionerCourt of Appeals for the Eleventh Circuit · 1984
- Estate of Hoskins v. CommissionerUnited States Tax Court · 1978
8 more not listed; retrieve them via the Exa API.