Legal Opinion
Commissioner of Internal Revenue v. Stearns
Court of Appeals for the Second Circuit
Decided May 1, 1933No. 325PublishedCited by 30 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
Hieronymus, the taxpayer’s testator, was a German, resident in Germany, who died on December 23, 1918. He had held certain shares and bonds in American companies, which the Alien Property Custodian seized on January 3,1918, by virtue of the Trading with the Enemy Act (50 USCA Appendix). He left a will, probated in Germany, by which after certain pecuniary bequests of small amount, he bequeathed the rest of his estate to his three sisters, who were Germans also. The taxpayer, 'Stearns, a resident of Connecticut, was appointed administrator e. t. a. of his estate by the…
2Cases cited5 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Irwin v. GavitSupreme Court of the United States · 1925
- Stoehr v. WallaceSupreme Court of the United States · 1921
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- Lane v. CorwinCourt of Appeals for the Second Circuit · 1933
3Cited by30 opinions
- United States v. Francis L. Higginson, TrusteesCourt of Appeals for the First Circuit · 1956
- Wood v. CommissionerUnited States Tax Court · 1951
- Lynchburg Trust & S. Bank v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1934
- Plimpton v. CommissionerCourt of Appeals for the First Circuit · 1943
- Commissioner of Internal Rev. v. First Trust & D. Co.Court of Appeals for the Second Circuit · 1941
25 more not listed; retrieve them via the Exa API.