Case ID: f2d_138/html/0512-02.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

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Edward Lathrop BALLARD, Deceased, Alden C. Noble and Elizabeth Biglow Ballard, Executors, Respondents.
    No. 106.
    Circuit Court of Appeals, Second Circuit.
    Nov. 8, 1943.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
    Conklin & Bentley, of New York City (William R. Conklin and Edward S. Bentley, both of New York City, of counsel), for respondents.
    Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.
   PER CURIAM.

Decision affirmed on the opinion below, 47 B.T.A. 784.