From Casetext: Smarter Legal Research

Lockwood v. McGowan

Circuit Court of Appeals, Second Circuit
Nov 2, 1936
86 F.2d 1005 (2d Cir. 1936)

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.


Summaries of

Lockwood v. McGowan

Circuit Court of Appeals, Second Circuit
Nov 2, 1936
86 F.2d 1005 (2d Cir. 1936)
Case details for

Lockwood v. McGowan

Case Details

Full title:Thomas B. LOCKWOOD, as Executor of the last Will and Testament of Marion…

Court:Circuit Court of Appeals, Second Circuit

Date published: Nov 2, 1936

Citations

86 F.2d 1005 (2d Cir. 1936)

Citing Cases

Taft v. Commissioner

92 F.2d 667.See Turner v. Commissioner, 85 F.2d 919; Commissioner v. Bryn Mawr Trust Co., 87 F.2d 607; Porter…