ESTATE OF FORD v. COMMISSIONER OF INTERNAL REVENUE

No. 83, Docket 35014.

450 F.2d 878 (1971)

ESTATE of Edward E. FORD, Manufacturers Hanover Trust Company, Executor, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided November 12, 1971.


Attorney(s) appearing for the Case

Alan J. Hruska, New York City (Frank H. Detweiler, G. Oliver Koppell, Richard M. Sharfman and Cravath, Swaine & Moore, New York City, on the brief), for petitioner-appellee.

Michael L. Paup, Atty., Tax Division, Department of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Paul M. Ginsburg and Meyer Rothwacks, Attys., Tax Division, Department of Justice, Washington, D. C., on the brief), for respondent-appellant.

Before MEDINA, MANSFIELD and MULLIGAN, Circuit Judges.


PER CURIAM:

We affirm on the opinion of Judge Samuel B. Sterrett writing for a majority of the Tax Court, reported at 53 T.C. 114<...

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