COMMISSIONER, I. REV. v. STERNBERGER'S EST

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Louis…

Court: United States Court of Appeals, Second Circuit

Date published: Nov 6, 1953

207 F.2d 600 (2d Cir. 1953)

Opinion

No. 34, Docket 22701.

Argued October 15, 1953.

Decided November 6, 1953.

Appeal from a decision of the Tax Court of the United States ( 18 T.C. 836), Black, Judge.

Melva M. Graney, Washington, D.C., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Carlton Fox, Sp. Assts. to Atty. Gen., Washington, D.C., for petitioner.

Edward S. Greenbaum, New York City, Greenbaum, Wolff Ernst, New York City, William F. Wolff, Jr., Maurice C. Greenbaum, Charles E. Heming, New York City, of counsel, for respondent.

Before L. HAND, SWAN and A.N. HAND, Circuit Judges.

PER CURIAM.

The judgment of the Tax Court is affirmed on the authority of Meierhof v. Higgins, 2 Cir., 129 F.2d 1002.