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U.S. Court of Appeals for the Second Circuit, 1971

Estate of Edward E. Ford, Manufacturers Hanover Trust Company v. Commissioner of Internal Revenue

Estate of Edward E. Ford, Manufacturers Hanover Trust Company v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided November 12, 1971
450 F.2d 878 (Federal Reporter, Second Series)

Estate of Edward E. Ford, Manufacturers Hanover Trust Company v. Commissioner of Internal Revenue

Opinion

450 F.2d 878

71-2 USTC P 12,813

ESTATE of Edward E. FORD, Manufacturers Hanover Trust
Company, Executor, Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 83, Docket 35014.

United States Court of Appeals,
Second Circuit.

Argued Oct. 21, 1971.
Decided Nov. 12, 1971.

Alan J. Hruska, New York City (Frank H. Detweiler, G. Oliver Koppell, Richard M. Sharfman and Cravath, Swaine & Moore, New York City, on the brief), for petitioner-appellee.

Michael L. Paup, Atty., Tax Division, Department of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Paul M. Ginsburg and Meyer Rothwacks, Attys., Tax Division, Department of Justice, Washington, D. C., on the brief), for respondent-appellant.

Before MEDINA, MANSFIELD and MULLIGAN, Circuit Judges.

PER CURIAM:

1

We affirm on the opinion of Judge Samuel B. Sterrett writing for a majority of the Tax Court, reported at 53 T.C. 114 (1969).

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

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