Commissioner of Internal Revenue v. Girard TR

Full title: COMMISSIONER OF INTERNAL REVENUE Petitioner, v. GIRARD TRUST COMPANY and…

Court: Circuit Court of Appeals, Third Circuit

Date published: Oct 3, 1929

35 F.2d 343 (3d Cir. 1929)

Opinion

No. 4025.

October 3, 1929.

Petition for Review of Decision of the United States Board of Tax Appeals.

Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Randolph C. Shaw, Sp. Asst. Attys. Gen. (C.M. Charest, Gen. Counsel, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for petitioner.

Cuthbert H. Latta, Jr., John S. Sinclair and John Snowdon Rhoads, all of Philadelphia, Pa., for respondents.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

PER CURIAM.

Affirmed, on authority of United States v. Provident Trust Co., of Pennsylvania et al. (C.C.A.) 35 F.2d 339.