1. Home
  2. Browse Decisions
  3. F.2d
  4. 271 F.2d
  5. 271 F.2d 97 (1959)
 

GARBER'S ESTATE v. C.I.R.

No. 12838.

271 F.2d 97 (1959)

ESTATE of Eli L. GARBER, Deceased, Farmers Bank and Trust Company of Lancaster, Pennsylvania, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided October 16, 1959.

Attorney(s) appearing for the Case

Jules G. Körner, 3d, Washington, D. C. (R. S. Doyle, Washington, D. C., Blair, Korner, Doyle & Worth, Washington, D. C., on the brief), for petitioner.

Kenneth E. Levin, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.

BIGGS, Chief Judge.

This is an appeal from a portion of a decision of the Tax Court of the United States denying a claim for refund by the executors of the Estate of Eli L. Garber for an alleged overpayment of $26,516.55 in estate taxes. The decedent had been employed as the president of both Penn Dairies, Inc. and Garber Ice Cream Company of Lancaster, Pennsylvania, for a number of years. At his death on June 16, 1951, he was serving as president of both corporations...

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