Legal Opinion

Commissioner of Internal Revenue v. Estate of Harry Stoll Leyman, Deceased, Harry S. Leyman, Jr., Estate of Harry Stoll Leyman, Deceased, Harry S. Leyman, Jr. v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided March 29, 1965No. 15732_1Published

1Opinion of the Court

344 F.2d 763

65-1 USTC P 12,303

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

ESTATE of Harry Stoll LEYMAN, Deceased, Harry S. Leyman,

Jr., Executor, Respondent.

ESTATE of Harry Stoll LEYMAN, Deceased, Harry S. Leyman,

Jr., Executor, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 15653 and 15732.

United States Court of Appeals Sixth Circuit.

March 29, 1965.

Argued by Norman Sepenuk, Dept. of Justice, Washington, D.C., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Washington, D.C., on the brief, for Commissioner of Internal…

2Cases cited17 opinions

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
  3. New York Trust Co. v. EisnerSupreme Court of the United States · 1921
  4. Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
  5. Springer v. United StatesSupreme Court of the United States · 1881

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