Opinion
No. 74.
November 2, 1936.
Appeal from the District Court of the United States for the Western District of New York.
Appeal from the United States District Court for the Western District of New York. Action to recover federal estate taxes paid. Judgment for plaintiff; defendant appeals. Judgment affirmed.
George L. Grobe, U.S. Atty., of Buffalo, N.Y., Joseph J. Doran, Asst. U.S. Atty., of Rochester, N.Y., Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, John M. Hudson, and Paul R. Russell, Sp. Assts. to Atty. Gen., for appellant.
Burke Desmond, of Buffalo, N.Y. (Thomas C. Burke, of Buffalo, N Y, of counsel), for appellee.
Before MANTON, L. HAND, and SWAN, Circuit Judges.
Judgment ( 13 F. Supp. 966), affirmed on the authority of Porter v. Commissioner (C.C.A.) 60 F.2d 673.