COMMISSIONER OF INTERNAL REVENUE v. CRANE

No. 23.

153 F.2d 504 (1945)

COMMISSIONER OF INTERNAL REVENUE v. CRANE.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Granted April 29, 1946.


Attorney(s) appearing for the Case

Morton K. Rothschild, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen.

Edward S. Bentley and Conklin & Bentley, all of New York City, for respondent.

Before L. HAND, SWAN, and FRANK, Circuit Judges.


Writ of Certiorari Granted April 29, 1946. See 66 S.Ct. 980.

L. HAND, Circuit Judge.

The Commissioner appeals from an order of the Tax Court, expunging a deficiency assessed against the taxpayer in her income tax for the year 1938. The question is of the amount of the gain realized upon a sale in that year of a parcel of real property. The facts were as follows. The taxpayer was the widow of one, Crane, who died on January 11, 1932, and who by his will devised...

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