PENNSYLVANIA TURNPIKE COMMISSION
v.
MCGINNES, DISTRICT DIRECTOR OF INTERNAL REVENUE, ET AL.

U.S. | 1959-10-12
No. 223
361 U.S. 829 Supreme Court of the United States (1959) Positive Treatment
Cited by 1 case

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  • Union Planters Nat'l Bank v. United States, 361 F.2d 662 (6th Cir. 1966)
    …his wife until his death. The Commissioner relies strongly upon the decisions of the Court of Appeals of the Third Circuit in Skinner’s Estate v. United States, 316 F. 2d 517 (1962) and McNichols Estate v. Commissioner, 265 F. 2d 667, cert. denied, 361 U.S. 829, 80 S.Ct. 78, 4 L.Ed.2d 71 (1959). We consider these decisions to be correct and authoritative under the facts there at issue, but we, as did the Court of Appeals of the Third Circuit in its recent decision in Binkley v. United States, supra, refuse…

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