COMMISSIONER OF INTERNAL REVENUE v. BRINCKERHOFF

Nos. 197-200, Dockets Nos. 20821-20824.

168 F.2d 436 (1948)

COMMISSIONER OF INTERNAL REVENUE v. BRINCKERHOFF et al. COMMISSIONER OF INTERNAL REVENUE v. STEPHAN et al. COMMISSIONER OF INTERNAL REVENUE v. DAVIDS. COMMISSIONER OF INTERNAL REVENUE v. CLARY.

Circuit Court of Appeals, Second Circuit.

June 3, 1948.


Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen. and Sewall Key, George A. Stinson, and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, petitioner.

Stanley H. Hemley, of Jamaica, N. Y., for respondents.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge.

The taxpayers, John H. Brinckerhoff, C. Eleanor B. Stephan, Beatrice Clary Davids, and George B. Clary, were named as beneficiaries under Article Sixth of the will of their aunt, Laura E. Anderson, who died May 14, 1921, a resident of Jamaica, New York. At the time of her death Laura E. Anderson owned property known as 365 and 365a Fulton Street, Jamaica, which then had a fair market value...

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