Williams v. United States

Second Circuit Court of Appeals

Decided Dec. 26, 1946.

Writ of Certiorari Denied April 28, 1947.

Second Circuit Court of Appeals · decided 1946-12-26

2 counsel of record

Relies on Commissioner of Internal Revenue v. Field's Estate · Commissioner of Internal Revenue v. Bayne's Estate

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1946-12-26

How this case has been cited

Cited by 8 later decisions — most recently November 1981

1 federal appellate · 1 state decisions

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1See 67 S.Ct. 1203.

¶2Edward L. Blackman, of New York City, for appellant

¶3John B. Creegan and John F. X. Mc-Gohey, U. S. Atty., both of New York City, for appellee.

¶4Before L. HAND, CHASE, and FRANK, Circuit Judges.

¶5PER CURIAM.

¶6This case presents precisely the same question which we passed upon last May in Commissioner of Internal Revenue v. Bayne’s Estate, 2 Cir., 155 F.2d 475. As the Supreme Court said in Commissioner of Internal Revenue v. Estate of Field, 324 U.S. 113, 116, 65 S.Ct. 511, 512, 89 L.Ed. 786, 159 A.L.R. 230: “It makes no difference how vested may be the remainder interests in the corpus or how remote or uncertain may be the decedent’s reversionary interest.”.

¶7Judgment affirmed.