Hunter v. Commissioner of Internal Revenue

Full title: Althea Gibb HUNTER et al., as Executors of Florence Althea Gibb…

Court: Circuit Court of Appeals, Second Circuit

Date published: Apr 23, 1948

167 F.2d 633 (2d Cir. 1948)

Opinion

No. 108, Docket 20471.

April 23, 1948.

On petition to review a decision of the Tax Court, 6 T.C. 1088, assessing a deficiency in Federal estate tax against the appellants as executors, in the year 1942.

Whitney North Seymour, and Francis J. Rogers, both of New York City (Courtland Kelsey, Leslie M. Rapp, and Richard D. Duncan, all of New York City, of counsel), for petitioner.

George A. Stinson, of Washington, D.C., Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key and Melva M. Graney, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, AUGUSTUS N. HAND and CHASE, Circuit Judges.

PER CURIAM.

Affirmed on the authority of Fidelity-Philadelphia Trust Co. v. Rothensies, 324 U.S. 108, 65 S.Ct. 508, 89 L.Ed. 783, 159 A.L.R. 227, and Commissioner v. Estate of Bayne, 2 Cir., 155 F.2d 475.