VALLESKEY v. NELSON

No. 12647.

271 F.2d 6 (1959)

Leslie J. VALLESKEY and Grace Valleskey, Plaintiffs-Appellants, v. E. J. NELSON, District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

October 22, 1959.


Attorney(s) appearing for the Case

Louis L. Croy, Manitowoc, Wis., for appellant.

Charles K. Rice, Asst. Atty. Gen., Carolyn R. Just, Attorney, U. S. Department of Justice, Washington, D. C., Edward G. Minor, U. S. Atty., Milwaukee, Wis., Howard A. Heffron, Acting Asst. Atty. Gen., Meyer Rothwacks, Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., Francis McElligott, Asst. U. S. Atty., Milwaukee, Wis., for appellee.

Before DUFFY, PARKINSON and CASTLE, Circuit Judges.


CASTLE, Circuit Judge.

This is an appeal from a decision by the District Court of the Eastern District of Wisconsin on motion of both parties for a summary judgment. The plaintiffs are husband and wife and filed a joint income tax return for the year 1953; the plaintiff, Leslie J. Valleskey,1 was the attorney for one Meta Michelson for a number of years prior to her death. She died March 15, 1953. Item 38 of her will was as follows:

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