1. Home
  2. Browse Decisions
  3. F.2d
  4. 151 F.2d
  5. 151 F.2d 267 (1945)
 

COMMISSIONER OF INTERNAL REVENUE v. BREYER

Nos. 8683-8685, 8708, 8709.

151 F.2d 267 (1945)

COMMISSIONER OF INTERNAL REVENUE v. BREYER (two cases). SAME v. VAN BOMEL. KOPPERS CO. v. COMMISSIONER OF INTERNAL REVENUE COMMISSIONER OF INTERNAL REVENUE v. KOPPERS CO.

Circuit Court of Appeals, Third Circuit.

Decided August 31, 1945.

Attorney(s) appearing for the Case

John E. McClure, of Washington, D.C. (O. H. Chmillon, Edward L. Updike, Maude Ellen White, and Miller & Chevalier, all of Washington, D. C., on the brief), for Koppers Co.

Carlton Fox, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Bernard Chertcoff, Sp. Assts. to Atty. Gen., on the brief), for Commissioner in all cases.

Joseph Gilfillan, of Philadelphia, Pa., for Breyer and others.

Before GOODRICH and McALLISTER, Circuit Judges, and GIBSON, District Judge.

McALLISTER, Circuit Judge.

These cases, while varying in factual background, present a common question, and are, accordingly, dealt with in the same opinion.

Breyer Cases

Henry W. Breyer died testate March 5, 1936, survived by his wife, son, and daughter. Executors of deceased's will were the widow, son, Girard Trust Company, and Wilber F. Scott.

Some five years before his death, decedent entered into three separate contracts with his wife...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases