Opinion · Court of Appeals for the Second Circuit

Claflin v. Commissioner

Claflin v. Comm’r, 186 F.2d 307 (2d Cir. 1951)

Type
Opinion
Court
Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1951-01-19
Topic
general

PER CURIAM. Order reversed and cause remanded for a redetermination of the amount of the tax liability on the authority of Jandorf’s Estate v. Commissioner of Internal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.

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Cited by
12 opinions
CLAFLIN v. COMMISSIONER OF INTERNAL REVENUE,186 F.2d 307(2nd Cir. 1951)
Avery CLAFLIN and Philip A. Carroll, as Executors of Irene De Guebriant,
Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 88, Docket 21764.
United States Court of Appeals, Second Circuit.
Argued January 3, 1951.
Decided January 19, 1951.
On petition to review an order of the Tax Courtin bancassessing a deficiency in estate taxes for the year, 1945.
Shearman Sterling Wright and Paul R. Russell, all of New York City (Charles M. Baudinet, New York City, of counsel), for petitioner.

Charles Oliphant, Theron L. Caudle, Washington, D.C., George D. Webster, Washington, D.C., Ellis N. Slack, Sp. Asst. to Atty. Gen., for respondent.
Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.
PER CURIAM.
Order reversed and cause remanded for a redetermination of the amount of the tax liability on the authority of Jandorf's Estate v. Commissioner of Internal Revenue, 2 Cir.,171 F.2d 464and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir.,185 F.2d 125.