Legal Opinion
Estate of Thalia E. Graff Smith, Deceased, Sylvester C. Smith, Jr., and Sylvester C. Smith, Jr. v. Commissioner of Internal Revenue, Mark G. Anton and Adele B. Anton v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 30, 1961No. 13467_1PublishedCited by 2 opinions
1Opinion of the Court
292 F.2d 478
61-2 USTC P 9543
ESTATE OF Thalia E. Graff SMITH, Deceased, Sylvester C.
Smith, Jr., Executor, and Sylvester C. Smith, Jr.,
Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Mark G. ANTON and Adele B. Anton, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 13466, 13467.
United States Court of Appeals Third Circuit.
Argued April 7, 1961.
Decided June 30, 1961.
Samuel J. Foosaner, Newark, N.J. (Foosaner, Saiber & Schlesinger, Newark, N.J., on the brief), for petitioners.
Charles B. E. Freeman, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson,…
2Cases cited8 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Estate of Putnam v. CommissionerSupreme Court of the United States · 1945
- Martindell v. Fiduciary Counsel, Inc.Supreme Court of New Jersey · 1943
- Holmes v. CommissionerUnited States Tax Court · 1943
- Tar Products Corporation v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
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- U. S. Industries, Inc. And Health Industries, Inc. v. The Honorable Aldon J. Anderson, United States District JudgeCourt of Appeals for the Tenth Circuit · 1978