COMMISSIONER OF INTERNAL REVENUE v. Estate of Sternberger, 34
| Decision Date | 06 November 1953 |
| Docket Number | Docket 22701.,No. 34,34 |
| Citation | 207 F.2d 600 |
| Parties | COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Louis STERNBERGER, The Chase National Bank of The City of New York, Executor, Respondent. |
| Court | U.S. Court of Appeals — Second Circuit |
Melva M. Graney, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Carlton Fox, Sp. Assts. to Atty. Gen., Washington, D. C., for petitioner.
Edward S. Greenbaum, New York City, Greenbaum, Wolff & Ernst, New York City, William F. Wolff, Jr., Maurice C. Greenbaum, Charles E. Heming, New York City, of counsel, for respondent.
Before L. HAND, SWAN and A. N. HAND, Circuit Judges.
The judgment of the Tax Court is affirmed on the authority of Meierhof v. Higgins, 2 Cir., 129 F.2d 1002.
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12 cases
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Posen v. Comm'r of Internal Revenue (In re Estate of Posen)
...any question of the continued validity of Estate of Sternberger v. Commissioner, 18 T.C. 836, 842 (1952), affd. on other issues 207 F.2d 600 (2d Cir. 1953), revd. on other issues 348 U.S. 187 (1955), insofar as its language may be interpreted as limiting the applicability of respondent's de......
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Commissioner of Internal Revenue v. State Sternberger
... ... Justice BURTON delivered the opinion of the Court ... The issue here is whether, in determining a net estate for federal estate tax purposes, a deduction may be made on account of a charitable bequest that is to take effect ... Page 188 ... only if ... ...
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Smith's Estate v. C. I. R.
...National Bank v. United States, 196 F.2d 182, 185 (4th Cir. 1952); Estate of Louis Sternberger, 18 T.C. 836, 843 (1952), aff'd, 207 F.2d 600 (2d Cir. 1953), rev'd on other grounds, 348 U.S. 187, 75 S.Ct. 229, 99 L.Ed. 246 (1955); see Dulles v. Johnson, 273 F.2d 362, 369--370 (2d Cir. 1959),......
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Love v. Comm'r of Internal Revenue (In re Estate of Smith)
...undertakes to decide they are valid. The opinion in Swayne distinguishes Estate of Louis Sternberger, 18 T.C. 836, (1952), affd. 207 F.2d 600 (C.A. 2, 1953), reversed on other grounds 348 U.S. 187 (1955). 1 It is distinguished on the ground that the Sternberger estate was being administered......
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