Legal Opinion

United States Court of Appeals Second Circuit

Court of Appeals for the Second Circuit

Decided January 13, 1964No. 600Unpublished

1Opinion of the Court

326 F.2d 600

64-1 USTC P 9193

Mollie WENDELL, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

44 WEST 3RD STREET CORP., Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

David WENDELL, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

ESTATE of Samuel WENDELL, Deceased, Steven M. Wendell and

Robert B. Wilkes, Executors, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 98-101, Dockets 28282-28285.

United States Court of Appeals Second Circuit.

Argued Oct. 31, 1963.

Decided Jan. 13,…

2Cases cited11 opinions

  1. Kieselbach v. CommissionerSupreme Court of the United States · 1943
  2. Wood Harmon Corporation v. United StatesCourt of Appeals for the Second Circuit · 1963
  3. Hawaiian Gas Products v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
  4. Wood Harmon Corporation v. United StatesDistrict Court, S.D. New York · 1962
  5. Patrick McGuirl, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935

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