Case ID: f2d_91/html/1012-03.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

James R. DUNCAN and The City National Bank of Binghamton, as Surviving Executors of and Trustees under the Will of George Fowler, Deceased, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee.
    No. 333.
    Circuit Court of Appeals, Second Circuit.
    July 26, 1937.
    Israel T. Deyo and Jenkins, Deyo & Hitchcock, all of Binghamton, N. Y., for appellant.
    James W. . Morris, Asst. Atty. Gen., and Sewall Key, Francis I. Howley, and Norman D. Keller, S.p. Assts. to the Atty. Gen., for appellee.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed on the authority of Helvering v. Butterworth, 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365.