Estate of Carter v. Commissioner
United States Federal income tax legal case / From Wikipedia, the free encyclopedia
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Estate of Sydney J. Carter v. Commissioner of Internal Revenue, 453 F.2d 61 (2d Cir. 1971),[1] was a United States Federal income tax case decided by Judge Henry Friendly of the Second Circuit Court.
Quick Facts Estate of Sydney J. Carter v. Commissioner of Internal Revenue, Court ...
Estate of Sydney J. Carter v. Commissioner of Internal Revenue | |
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Court | United States Court of Appeals for the Second Circuit |
Full case name | Estate of Sydney J. Carter, Deceased (a/k/a Sydney J. Canter), et al. v. Commissioner of Internal Revenue |
Argued | November 9, 1971 |
Decided | December 14, 1971 |
Citation(s) | 453 F.2d 61; 72-1 USTC (CCH) ¶ 9129 |
Case history | |
Prior history | 29 CCH Tax Ct. Mem. 1407 (1970) |
Court membership | |
Judge(s) sitting | Henry Friendly, Wilfred Feinberg, Oscar Hirsh Davis (U.S. Court of Claims, sitting by designation) |
Case opinions | |
Majority | Friendly, joined by Feinberg, Davis |
Laws applied | |
Internal Revenue Code § 101(b)(2)(A) |
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