Opinion
No. 4252.
January 26, 1949.
Appeal from the United States District Court for the District of Maine; John A. Peters, Judge.
Newton K. Fox, Sp. Asst. to Atty. Gen. (Theron L. Caudle, Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and Leland T. Atherton, Sp. Assts. to Atty. Gen., and Alton A. Lessard, U.S. Atty., and Edward J. Harrigan, Asst. U.S. Atty., both of Portland, Me., on the brief), for appellant.
William B. Mahoney, of Portland, Me. (Wadleigh B. Drummond of Portland, Me., on the brief), for appellee.
Before MAGRUDER, Chief Judge, and MAHONEY and WOODBURY, Circuit Judges.
The judgment of the District Court must be reversed on the authority of Commissioner of Internal Revenue v. Estate of Francois L. Church, 1949, 69 S.Ct. 322.
Judgment reversed.