U.S. Court of Appeals for the Second Circuit, 1946

Williams v. United States

U.S. Court of Appeals for the Second Circuit · Decided December 26, 1946

159 F.2d 243 (Federal Reporter, Second Series)

Counsel

Edward L. Blackman, of New York City, for appellant, John B. Creegan and John F. X. Mc-Gohey, U. S. Atty., both of New York City, for appellee.

Cases that cite this one

1 later published case cites this decision.

Commissioner of Internal Revenue v. Singer's Estate (2d Cir. 1947)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

This case presents precisely the same question which we passed upon last May in Commissioner of Internal Revenue v. Bayne’s Estate, 2 Cir., 155 F.2d 475. As the Supreme Court said in Commissioner of Internal Revenue v. Estate of Field, 324 U.S. 113, 116, 65 S.Ct. 511, 512, 89 L.Ed. 786, 159 A.L.R. 230: “It makes no difference how vested may be the remainder interests in the corpus or how remote or uncertain may be the decedent’s reversionary interest.”.

Judgment affirmed.

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