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Hunter v. Commissioner

Althea Gibb HUNTER, as Executors of Florence Althea Gibb v. COMMISSIONER OF INTERNAL REVENUE

Hunter v. Comm'r, 167 F.2d 633 (2d Cir. 1948)
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Court
Court of Appeals for the Second Circuit · U.S. Courts of Appeals
Decided
April 23, 1948
Docket
Nos. 108, Docket 20471
Citations
167 F.2d 63336 A.F.T.R. (P-H) 9731948 U.S. App. LEXIS 4003

Opinion of the Court

Text extracted by OCR from a scanned original; check the original for exact wording.

PER CURIAM.

Affirmed on the authority of Fidelity-Philadelphia Trust Co. v. Rothensies, 324 U.S. 108 , 65 S.Ct. 508 , 89 L.Ed. 783 , 159 A.L.R. 227 , and Commissioner v. Estate of Bayne, 2 Cir., 155 F.2d 475 .

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

1970: 119702026peak 1970 · 1

Relies on it most ⓘ

  1. Estate of Valentine v. Commissioner54 T.C. 200 (Tax Ct. 1970)

Most recent

  1. Estate of Valentine v. Commissioner54 T.C. 200 (Tax Ct. 1970)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 2

DepthCaseCited by
Fid.-Philadelphia Trust Co. v. Rothensies, 324 U.S. 108 (1945) 105
Comm'r of Internal Revenue v. Bayne's Estate, 155 F.2d 475 (2d Cir. 1946) 14

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