Estate of Jordan v. Commr. of Internal Revenue

Full title: ESTATE of Arthur JORDAN, by Alice B. Jordan, as Executrix and…

Court: Circuit Court of Appeals, Second Circuit

Date published: Nov 27, 1942

131 F.2d 435 (2d Cir. 1942)

Opinion

No. 32.

November 27, 1942.

Petition to review a decision of the Tax Court of the United States.

The petitioners seek review of an order determining a deficiency in estate tax. 45 B.T.A. 832.

E.F. Colladay and Wilton H. Wallace, both of Washington, D.C., and Nathaniel L. Goldstein, of New York City, for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.

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

PER CURIAM.

The order is affirmed on the authority of Taft v. Commissioner, 304 U.S. 351, 58 S.Ct. 891, 82 L.Ed. 1393, 116 A.L.R. 346, and Chase Nat. Bank v. Higgins, D.C.S.D.N.Y., 42 F. Supp. 325, affirmed, 2 Cir., 124 F.2d 519.