Commissioner of Int. Rev. v. Est. of Ballard

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

Court: Circuit Court of Appeals, Second Circuit

Date published: Nov 8, 1943

138 F.2d 512 (2d Cir. 1943)

Opinion

No. 106.

November 8, 1943.

On Petition to Review the Decision of the Tax Court of the United States.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L.W. Post, Sp. Assts. to Atty. Gen., for petitioner.

Conklin Bentley, of New York City (William R. Conklin and Edward S. Bentley, both of New York City, of counsel), for respondents.

Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

PER CURIAM.

Decision affirmed on the opinion below, 47 B.T.A. 784.