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

No. 13855.

305 F.2d 769 (1962)

ESTATE of Julia Crawford HORNOR, F. Raymond Wadlinger and Caleb W. Hornor, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided June 29, 1962.


Attorney(s) appearing for the Case

George Craven, Philadelphia, Pa. (Kenneth W. Gemmill, F. Raymond Wadlinger, Philadelphia, Pa., on the brief), for petitioners.

Loring W. Post, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, STALEY and GANEY, Circuit Judges.


McLAUGHLIN, Circuit Judge.

The taxpayer estate seeks review of a decision of the Tax Court which found a deficiency.

The material facts are not in dispute. Decedent died on May 29, 1954 a resident of Philadelphia County, Pennsylvania. Her husband, William, died on January 18, 1937 a resident of Delaware County, Pennsylvania. Prior to his death, he had acquired under his mother's will and by purchase 107 parcels of land located in Philadelphia and Delaware...

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