1. Home
  2. Browse Decisions
  3. F.2d
  4. 537 F.2d
  5. 537 F.2d 666 (1976)
 

ESTATE OF SPALDING

No. 755, Docket 75-4248.

537 F.2d 666 (1976)

ESTATE of Amy Ann McGinnis SPALDING, Deceased. Charles F. SPALDING, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 18, 1976.

Attorney(s) appearing for the Case

James B. Lewis, New York City (Jose E. Trias, Paul, Weiss, Rifkind, Wharton & Garrison, New York City, of counsel), for petitioner-appellant.

William S. Estabrook, III, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Elmer J. Kelsey, Attys., Dept. of Justice, Tax Div., Washington, D.C.), for respondent-appellee.

Before MOORE and FEINBERG, Circuit Judges, and WYZANSKI, District Judge.

MOORE, Circuit Judge:

Estate of Amy Ann McGinnis Spalding, Deceased, Charles F. Spalding, Executor, Petitioner-Appellant, petitions this Court to review a decision of the United States Tax Court, Tannenwald, J., finding a deficiency in estate tax due from petitioner in the amount of $415,121.45. The case was presented to the Tax Court upon a stipulation of facts agreed upon by the parties. The tax in question resulted from the Commissioner's disallowance of...

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