Case Name: ESTATE of Edward E. FORD, Manufacturers Hanover Trust Company, Executor, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1971-11-12
Citations: 450 F.2d 878
Docket Number: No. 83, Docket 35014
Parties: ESTATE of Edward E. FORD, Manufacturers Hanover Trust Company, Executor, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 450
Pages: 878–878

Head Matter:
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.

Opinion:
PER CURIAM:
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).