Case ID: f2d_93/html/1001-03.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

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FIDELITY-PHILADELPHIA TRUST CO. et al., Executors of McClees’ Estate.
    No. 6478.
    Circuit Court of Appeals, Third Circuit.
    Dec. 31, 1937.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for petitioner.
    E. Perry Campbell, of Philadelphia, Pa., for respondents.
    Before BUFFINGTON, DAVIS, and BIGGS, Circuit Judges.
   PER CURIAM.

This is an appeal by the Commissioner of Internal Revenue from an order of the Board of Tax Appeals. By reference to the opinion of the latter, which fully states the facts, we avoid needless repetition. After argument and full consideration had, we find no error in the Tax Board’s ruling, and, as no practice or principle is involved, we limit ourselves to dismissing the Commissioner’s appeal on the opinion of the Tax Board.