Case ID: f2d_71/html/1011-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Day KIMBALL, Lawrence Kimball, and Hartford-Connecticut Trust Company, as Administrators with the Will Annexed of Jeanie L. Kimball, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 423.
    Circuit Court of Appeals, Second Circuit
    June 25, 1934.
    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.