Tax
United States Trust Co. of New York et al. v. Commissioner of Internal Revenue
311 U.S. 678·Supreme Court of the United States·1940
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 328.
United States Trust Co. of New York et al. v. Commissioner of Internal Revenue.
October 14, 1940.
Mr. Harry J. Ahlheim for petitioners. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Arnold Raum, and Joseph M. Jones for respondent.
[MAJORITY]
Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.