Tax Court Ruling on Sternberger Estate

The United States Court of Appeals for the Second Circuit affirmed the decision of the Tax Court regarding the estate of Louis Sternberger. The Commissioner of Internal Revenue appealed a Tax Court decision, arguing the estate owed more in taxes. However, the Second Circuit affirmed the Tax Court's ruling based on their previous decision in Meierhof v. Higgins, which set a relevant precedent for this case. The per curiam opinion was brief, simply stating that the Tax Court's judgment was affirmed based on the authority of Meierhof v. Higgins.

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Tax Court Ruling on Sternberger Estate

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207 F.

2d 600

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.
ESTATE of Louis STERNBERGER, The Chase National Bank
of The City of New York, Executor, Respondent.
No. 34.
Docket 22701.

United States Court of Appeals Second Circuit.

Argued October 15, 1953.
Decided November 6, 1953.

Appeal from a decision of the Tax Court of the United States (18 T.C.
836), Black, Judge.
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.
PER CURIAM.

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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Tax Court Ruling on Sternberger Estate

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Tax Court Ruling on Sternberger Estate

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207 F.

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

United States Court of Appeals Second Circuit.

The judgment of the Tax Court is affirmed on the authority of Meierhof v.

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