1. Home
  2. Browse Decisions
  3. F.2d
  4. 764 F.2d
  5. 764 F.2d 88 (1985)
 

HAMMOND v. UNITED STATES

No. 475, Docket 84-6222.

764 F.2d 88 (1985)

E. Wesley HAMMOND, Charles E. Shain, Deane C. Avery, Evan Hill and Walter Baker, Trustees of the Day Trust, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided June 5, 1985.

Attorney(s) appearing for the Case

Mark R. Kravitz, New Haven, Conn. (Stacey Jackson Perkins, Wiggin & Dana, New Haven, Conn., on the brief), for plaintiffs-appellees.

Robert S. Pomerance, Tax Div., Dept. of Justice, Washington, D.C. (Glen L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney, Tax Div., Dept. of Justice, Washington, D.C., Alan H. Nevas, U.S. Atty. for Dist. of Conn., New Haven, Conn., on the brief), for defendant-appellant.

Before VAN GRAAFEILAND, KEARSE and PIERCE, Circuit Judges.

KEARSE, Circuit Judge:

Defendant United States of America appeals from a final judgment of the United States District Court for the District of Connecticut, Jose A. Cabranes, Judge, awarding plaintiffs, the trustees ("Trustees" or "Day Trustees") of the Day Trust (the "Trust"), a refund of $2,801 in excise taxes paid by the Trust pursuant to § 4940 of the Internal Revenue Code of 1954, as amended ("IRC"), 26 U.S.C. § 4940 (1982), on its investment...

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