Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal Revenue

U.S. Court of Appeals, Third Circuit · Decided 1954-02-15

Cited by 139 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

KALODNER, Circuit Judge (dissenting). The ■ plain import of the majority’s position is that it construes Commissioner v. Wilcox 1 to have been overruled by Rutkin v. United States, 2 although it paid lip service to Wilcox in attempting to distinguish its factual situation from that in the instant cases.…

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