Opinion · United States Court of Appeals for the Second Circuit

NARISCHKINE v. C.I.R., 189 F.2d 257 (2nd Cir. 1951)

ESTATE of Sarah L. NARISCHKINE, Deceased, William C. Breed & CentralHanover Bank & Tr. Co., Ex’[r, x]s, Petitioner, v. Comm’r OFINTERNAL REVENUE, Respondent., 189 F.2d 257 (2d Cir. 1951)

Type: Opinion
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1951-05-28
Topic: general

NARISCHKINE v. C.I.R., 189 F.2d 257 (2nd Cir. 1951) ESTATE of Sarah L. NARISCHKINE, Deceased, William C. Breed and CentralHanover Bank and Trust Company, Executors, Petitioner, v. COMMISSIONER OFINTERNAL REVENUE, Respondent.

Citator

UpLaw has not yet analyzed NARISCHKINE v. C.I.R., 189 F.2d 257 (2nd Cir. 1951). The absence of a flag is not a finding that it is good law.

NARISCHKINE v. C.I.R.,189 F.2d 257(2nd Cir. 1951)

ESTATE of Sarah L. NARISCHKINE, Deceased, William C. Breed and Central

Hanover Bank and Trust Company, Executors, Petitioner, v. COMMISSIONER OF

INTERNAL REVENUE, Respondent.

No. 194, Docket 21818.

United States Court of Appeals, Second Circuit.

Argued May 9, 1951.

Decided May 28, 1951.

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

Paul L. Peyton and George V. Mahoney, New York City, for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Harry Baum, Sp. Assts. to Atty. Gen., for respondent.

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

PER CURIAM.

Decision affirmed on the opinion of the Tax Court,14 T.C. 1128.Page 258