Kimball v. Commissioner of Internal Revenue

Full title: Day KIMBALL, Lawrence Kimball, and Hartford-Connecticut Trust Company, as…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jun 25, 1934

71 F.2d 1011 (2d Cir. 1934)

Opinion

No. 423.

June 25, 1934.

Appeal from the United States Board of Tax Appeals.

Petition for review of decision of the United States Board of Tax Appeals.

Perkins, Malone Washburn, of New York City (Watson Washburn, of New York City, of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and F.A. Le Sourd, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

Affirmed on the authority of Porter v. Com'r, 288 U.S. 436, 53 S. Ct. 451, 77 L. Ed. 880; Burnet v. Guggenheim, 288 U.S. 280, 53 S. Ct. 369, 77 L. Ed. 748; Burnet v. Wells, 289 U.S. 670, 53 S. Ct. 761, 77 L. Ed. 1439.