U.S. Court of Appeals for the Second Circuit, 1951

Claflin v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided January 19, 1951

186 F.2d 307 (Federal Reporter, Second Series)

Counsel

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.

Cases that cite this one

9 later published cases cite this decision.

Ward v. Commissioner (United States Tax Court 1986)
Estate of Johnson v. Commissioner (United States Tax Court 1981)
Estate of Leyman v. Commissioner (United States Tax Court 1963)
Leo v. Powell (In re Powell) (United States Bankruptcy Court, N.D. Alabama 2005)
Estate of Berg v. Commissioner (United States Tax Court 1991)
Moore v. Commissioner (United States Tax Court 1991)
Estate of Jephson v. Commissioner (United States Tax Court 1986)
Hudlow v. Commissioner (United States Tax Court 1971)
Estate of Katz v. Commissioner (United States Tax Court 1968)

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.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.