Opinion · Court of Appeals for the Second Circuit

Commissioner of Internal Revenue v. Estate of Ballard

138 F.2d 512

Type: Opinion
Court: Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1943-11-08
Topic: general

PER CURIAM. Decision affirmed on the opinion below, 47 B.T.A. 784.

Citator

UpLaw has not yet analyzed Commissioner of Internal Revenue v. Estate of Ballard. The absence of a flag is not a finding that it is good law.

Cited by: 3 opinions

COMMISSIONER OF INT. REV. v. EST. OF BALLARD,138 F.2d 512(2nd Cir. 1943)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Edward Lathrop

BALLARD, Deceased, Alden C. Noble and Elizabeth Biglow Ballard, Executors,

Respondents.

No. 106.

Circuit Court of Appeals, Second Circuit.

November 8, 1943.

On Petition to Review the Decision of the Tax Court of the United States.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L.W. Post, Sp. Assts. to Atty. Gen., for petitioner.

Conklin Bentley, of New York City (William R. Conklin and Edward S. Bentley, both of New York City, of counsel), for respondents.

Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

PER CURIAM.

Decision affirmed on the opinion below, 47 B.T.A. 784.