Opinion · Court of Appeals for the Second Circuit

Estate of Ford v. Commissioner

Estate of Ford v. Comm’r, 450 F.2d 878 (2d Cir. 1971)

Type
Opinion
Court
Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1971-11-12
Topic
general

PER CURIAM: We affirm on the opinion of Judge Samuel B. Sterrett writing for a majority of the Tax Court, reported at 53 T.C. 114 (1969).

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Cited by
4 opinions
FORD v. COMMISSIONER OF INTERNAL REVENUE,450 F.2d 878(2nd Cir. 1971)
ESTATE OF EDWARD E. FORD, MANUFACTURERS HANOVER TRUST COMPANY, EXECUTOR,
PETITIONER-APPELLEE, v. COMMISSIONER OF INTERNAL REVENUE,
RESPONDENT-APPELLANT.
No. 83, Docket 35014.
United States Court of Appeals, Second Circuit.
Argued October 21, 1971.
Decided November 12, 1971.
Alan J. Hruska, New York City (Frank H. Detweiler, G. Oliver Koppell, Richard M. Sharfman and Cravath, Swaine Moore, New York City, on the brief), for petitioner-appellee.

Michael L. Paup, Atty., Tax Division, Department of Justice, Washington, D.C. (Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Paul M. Ginsburg and Meyer Rothwacks, Attys., Tax Division, Department of Justice, Washington, D.C., on the brief), for respondent-appellant.
Appeal from a reviewed judgment of the Tax Court (five judges dissenting) by Judge Samuel B. Sterrett which held that a trust, being administered by Manufacturers Hanover Trust Company, as executor of the Estate of Edward E. Ford, need not be included in the gross estate of the settlor-trustee for Federal tax purposes.
Before MEDINA, MANSFIELD and MULLIGAN, Circuit Judges.
PER CURIAM:
[1] We affirm on the opinion of Judge Samuel B. Sterrett writing for a majority of the Tax Court, reported at 53 T.C. 114 (1969).