Commissioner v. Estate of Bosch

Second Circuit

Commissioner v. Estate of Bosch

382 F.2d 295

CourtCourt of Appeals for the Second Circuit

DecidedSeptember 21, 1967

DocketNo. 531, Docket 29883

StatusPublished

This text of 382 F.2d 295 (Commissioner v. Estate of Bosch) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Commissioner v. Estate of Bosch, 382 F.2d 295 (2d Cir. 1967).

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Opinion

PER CURIAM:

Upon consideration of the briefs and argument when the Commissioner’s petition to review was first before us and the supplemental briefs filed by the parties upon remand from the Supreme Court of the United States, 387 U.S. 456, 87 S.Ct. 1776, 18 L.Ed.2d 886, we conclude that the New York Court of Appeals would not follow the decision of the Supreme Court, New York County, in Matter of Irving Trust Co. (Bosch), but would uphold the partial release of the general power of appointment. Accordingly the judgment of the Tax Court is reversed.

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PER CURIAM:

Upon consideration of the briefs and argument when the Commissioner’s petition to review was first before us and the supplemental briefs filed by the parties upon remand from the Supreme Court of the United States, 387 U.S. 456, 87 S.Ct. 1776, 18 L.Ed.2d 886, we conclude that the New York Court of Appeals would not follow the decision of the Supreme Court, New York County, in Matter of Irving Trust Co. (Bosch), but would uphold the partial release of the general power of appointment. Accordingly the judgment of the Tax Court is reversed.

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382 F.2d 295, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-estate-of-bosch-ca2-1967.

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