Est. of Edward E. Ford, Mfrs. Hanover Trust Co. v. Comm'r of Internal Revenue, 450 F.2d 878 (2d Cir. 1971). · Go Syfert
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Est. of Edward E. Ford, Mfrs. Hanover Trust Co. v. Comm'r of Internal Revenue, 450 F.2d 878 (2d Cir. 1971). Cases Citing This Book View Copy Cite
42 citation events across 6 distinct courts.
Strongest positive: A. Frederic Leopold and Walter A. Keane, as Executors of the Estate of Hans G. M. De Schulthess, Deceased v. United States (ca9, 1975-01-02)
Treatment trajectory · 1971 → 2026 · click a year to view as-of
1971 1998 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" A. Frederic Leopold and Walter A. Keane, as Executors of the Estate of Hans G. M. De Schulthess, Deceased v. United States
9th Cir. · 1975 · signal: see · confidence high
See Estate of Ford v. Commissioner, 450 F.2d 878 (2d Cir. 1971), aff’g 53 T.C. 114 (1969); United States v. Powell, 307 F.2d 821, 826-828 (10th Cir. 1962); Jennings v. Smith, 161 F.2d 74 (2d Cir. 1947); C.
discussed Cited "see, e.g." Estate of Speer v. Commissioner (2×)
Tax Ct. · 1972 · signal: compare · confidence low
Compare Estate of Ford v. Commissioner , 450 F. 2d 878 (C.A. 2, 1971) , affirming per curiam 53 T.C. 114 (1969) . (2) In First National Bank in Palm Beach v. United States, supra , the instrument directed that any premium paid on securities be charged in its entirety against income.
Retrieving the full opinion text from the archive…
Estate of Edward E. Ford, Manufacturers Hanover Trust Company
v.
Commissioner of Internal Revenue
35014.
Court of Appeals for the Second Circuit.
Nov 12, 1971.
450 F.2d 878
Published

450 F.2d 878

71-2 USTC P 12,813

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

No. 83, Docket 35014.

United States Court of Appeals,
Second Circuit.

Argued Oct. 21, 1971.
Decided Nov. 12, 1971.

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:

1

We affirm on the opinion of Judge Samuel B. Sterrett writing for a majority of the Tax Court, reported at 53 T.C. 114 (1969).