Charles Kurz, Ruth C. Joseph, Thorkil Aschehoug, as Executors Under the Last Will & Testament of Theodore H. Joseph, Deceased v. United States, 254 F.2d 811 (2d Cir. 1958). · Go Syfert
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Charles Kurz, Ruth C. Joseph, Thorkil Aschehoug, as Executors Under the Last Will & Testament of Theodore H. Joseph, Deceased v. United States, 254 F.2d 811 (2d Cir. 1958). Cases Citing This Book View Copy Cite
29 citation events (4 in the last 25 years) across 7 distinct courts.
Strongest positive: Roger M. Gordon v. Vincent Youmans, Inc. And Miller Music Corporation (ca2, 1965-12-20)
Treatment trajectory · 1958 → 2026 · click a year to view as-of
1958 1992 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited as authority (rule) Roger M. Gordon v. Vincent Youmans, Inc. And Miller Music Corporation (2×)
2d Cir. · 1965 · confidence medium
This Court observed, in affirming per curiam, “it is both good sense and good law that these closely integrated and nearly contemporaneous documents be construed together.” Kurz v. United States, 254 F.2d 811, 812 (2d Cir. 1958).
discussed Cited "see" This is Me, Inc. v. Elizabeth Taylor, Zev Bufman, and Zev Bufman Entertainment, Inc.
2d Cir. · 1998 · signal: see · confidence high
See Gordon v. Vincent Youmans, Inc., 358 F.2d 261, 263 (2d Cir.1965) (“[I]t is both good sense and good law that these closely integrated and nearly contemporaneous documents be construed together.”) (internal quotation marks omitted) (quoting Kurz v. United States, 254 F.2d 811, 812 (2d Cir.1958) (per curiam)); see also F.H.
discussed Cited "see" Whitfield & Sheshunoff, Inc. v. Fairchild Engine & Airplane Corporation, Fairchild Engine & Airplane Corporation v. Whitfield & Sheshunoff, Inc., and Marshall G. Whitfield
2d Cir. · 1959 · signal: see · confidence high
See Kurz v. United States, D.C.S.D.N.Y.1957, 156 F.Supp. 99, 103 , affirmed per curiam, 2 Cir., 1958, 254 F.2d 811 ; Nau v. Vulcan Rail & Construction Co., 1941, 286 N.Y. 188 , 36 N.E.2d 106 ; In re Herzog, 1950, 301 N.Y. 127 , 93 N.E.2d 336 ; 3 Corbin, Contracts Section 549 (1951 Ed.).
discussed Cited "see" Whitfield & Sheshunoff, Inc. v. Fairchild Engine & Airplane Corp.
2d Cir. · 1959 · signal: see · confidence high
See Kurz v. United States, D.C.S.D.N.Y.1957, 156 F.Supp. 99, 103 , affirmed per curiam, 2 Cir., 1958, 254 F.2d 811 ; Nau v. Vulcan Rail & Construction Co., 1941, 286 N.Y. 188 , 36 N.E.2d 106 ; In re Herzog, 1950, 301 N.Y. 127 , 93 N.E.2d 336 ; 3 Corbin, Contracts Section 549 (1951 Ed.).
examined Cited "see, e.g." Roc Nation LLC v. HCC International Insurance Company, PLC (3×)
S.D.N.Y. · 2021 · signal: see, e.g. · confidence medium
Olin Corp., 704 F.3d at 99 ; See, e.g., Kurz v. United States, 254 F.2d 811, 812 (2d Cir. 1958) (“[I]t is both good sense and good law that these closely integrated” documents be construed together).
discussed Cited "see, e.g." In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United States
9th Cir. · 1975 · signal: see, e.g. · confidence low
See, e.g., Kurz v. United States, 156 F.Supp. 99, 104 (S.D.N.Y.1957), aff’d, 254 F.2d 811 , 812 (2d Cir. 1958); Bullfrog Marina, Inc. v. Lentz, 28 Utah 2d 261 , 501 P.2d 266, 270-271 (1972); 4 Williston on Contracts, § 628 at 904 (3d ed. 1961). 5 Further, the conclusion may be fairly drawn that the tax contingency provision reflects part of the purchase price for assets.
Retrieving the full opinion text from the archive…
Charles Kurz, Ruth C. Joseph, Thorkil Aschehoug, as Executors Under the Last Will and Testament of Theodore H. Joseph, Deceased
v.
United States
24952.
Court of Appeals for the Second Circuit.
Apr 30, 1958.
254 F.2d 811
Published

254 F.2d 811

Charles KURZ, Ruth C. Joseph, Thorkil Aschehoug, as Executors under the Last Will and Testament of Theodore H. Joseph, deceased, Plaintiffs-Appellants,
v.
UNITED STATES of America, Defendant-Appellee.

No. 332.

Docket 24952.

United States Court of Appeals Second Circuit.

Argued April 17, 1958.

Decided April 30, 1958.

Eugene L. Bondy, of Bondy & Schloss, New York City (Bertram Braufman, of Bondy & Schloss, New York City, on the brief), for plaintiffs-appellants.

Gerard L. Goettel, Asst. U. S. Atty., S.D.N.Y., New York City (Paul W. Williams, U. S. Atty., and Benjamin T. Richards, Jr., Asst. U. S. Atty., New York City, on the brief), for defendant-appellee.

Before CLARK, Chief Judge, and LUMBARD and WATERMAN, Circuit Judges.

PER CURIAM.

1

Here the executors under a will are claiming a refund of estate taxes paid by them on the value of a trust estate as to which their testator had retained a power of revocation. They argue that this trust for the benefit of children carried into effect only a provision of a separation agreement between him and his wife which, indeed, called for the trust, but without power of revocation. As District Judge Palmieri points out, however, in his well reasoned opinion, D.C.S. D.N.Y., 156 F.Supp. 99, it is both good sense and good law that these closely integrated and nearly contemporaneous documents be construed together, thus showing a retained power which makes the corpus taxable under I.R.C.1939, § 811(d)(2). We affirm on the opinion below.

2

Affirmed.