1. Home
  2. Browse Decisions
  3. F.2d
  4. 262 F.2d
  5. 262 F.2d 315 (1958)
 

VAN BEUREN v. McLOUGHLIN

No. 5396.

262 F.2d 315 (1958)

Archbold VAN BEUREN et al., Plaintiffs, Appellants, v. Martin M. McLOUGHLIN (Former Acting Collector of Internal Revenue), et al., Defendants, Appellees.

United States Court of Appeals First Circuit.

Rehearing Denied January 6, 1959.

Attorney(s) appearing for the Case

William R. Spofford, Philadelphia, Pa., Frederick Lippitt, Providence, R. I., Sherwin T. McDowell, Robert R. Batt, Philadelphia, Pa., Edwards & Angell, Providence, R. I., and Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief, for appellants.

John J. Pajak, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., Joseph Mainelli, U. S. Atty., and Arnold Williamson, Jr., Asst. U. S. Atty., Providence, R. I., on the brief, for appellees.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

MAGRUDER, Chief Judge.

Appellants are executors of the estate of Mary A. van Beuren, a resident of Rhode Island, who died in 1951. Upon examination of the estate tax return filed by the executors, the Commissioner assessed deficiencies in estate tax, one of which was based upon his determination that there should have been included in decedent's gross estate, pursuant to § 811(d)(2) of the Internal Revenue Code of 1939, the value at the date of her death of the...

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