Legal Opinion
Commissioner of Internal Revenue v. CITY BANK FARMERS'T. CO.
Court of Appeals for the Second Circuit
Decided December 17, 1934No. 114Published
1Opinion of the Court
74 F.2d 242 (1934)
COMMISSIONER OF INTERNAL REVENUE
v.
CITY BANK FARMERS' TRUST CO.
No. 114.
Circuit Court of Appeals, Second Circuit.
December 17, 1934.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for petitioner.
Taylor, Blanc, Capron & Marsh, and Edward M. Cameron, Jr., all of New York City (Russell L. Bradford and George H. Craven, both of New York City, of counsel), for respondent.
Before MANTON, L. HAND, and SWAN, Circuit Judges.
MANTON, Circuit Judge.
This petition presents the question of whether a deficiency in federal estate tax is due from…
2Cases cited16 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- May v. HeinerSupreme Court of the United States · 1930
- Heiner v. DonnanSupreme Court of the United States · 1932
- Porter v. CommissionerSupreme Court of the United States · 1933
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