Estelle L. Mcdevitt, Executrix of Estate of George A. Mcdevitt, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent (two Cases).estelle L. Mcdevitt, Executrix of Estate of George A. Mcdevitt, Deceased, and Estelle L. Mcdevitt, Individually, Petitioners, v. Commissioner of Internal Revenue, Respondent, 212 F.2d 439 (2d Cir. 1954)

Annotate this Case
US Court of Appeals for the Second Circuit - 212 F.2d 439 (2d Cir. 1954) Argued May 7, 1954
Decided May 13, 1954

On Petitions for Review of Decisions of the Tax Court of the United States; Arnold Raum, Judge.

Joseph Lorenz, New York City (Lorenz, Finn & Nobiletti, New York City, on the brief), for petitioners.

Carolyn R. Just, Sp. Asst. to Atty. Gen., Washingon, D. C. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., Washington, D. C., on the brief), for respondent.

Before CLARK, FRANK and MEDINA, Circuit Judges.

PER CURIAM.


Each of the three cases herein is affirmed on the opinion of Judge Raum in the Tax Court.

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.