Legal Opinion
Central Hanover Bank & Trust Co. v. United States
Court of Appeals for the Second Circuit
Decided July 24, 1947No. 169, Docket 20469PublishedCited by 8 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The decedent, Harriette M. Arnold, died a resident of the City of New York leaving a will under which the plaintiff Central Hanover Bank and Trust Company became the executor. Prior to 1935 the decedent-had acquired 6,490 shares of Electric Bond & Share Company at an aggregate cost of $426,976.01. No additional shares of that stock were acquired by said decedent in 1935 or 1936.
On or about February 2, 1925, plaintiff’s testator received a dividend of 2,036 shares of Electric Bond & Share Securities Corp. stock in respect of 2,036 shards of common stock of…
2Cases cited6 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Gould v. GouldSupreme Court of the United States · 1917
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- American Found. Co. v. CommissionerUnited States Tax Court · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
- Gooding v. United StatesUnited States Court of Claims · 1964
- Sherover v. United StatesDistrict Court, S.D. New York · 1956
- Olaf E. Taxeraas, Administrator of the Estate of Carl Taxeraas and Irene Taxeraas v. United StatesCourt of Appeals for the Eighth Circuit · 1959
- Gill v. CommissionerCourt of Appeals for the Fifth Circuit · 1962
3 more not listed; retrieve them via the Exa API.