Case ID: f2d_172/html/0221-02.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

Clinton A. CLAUSON, Individually and as Collector of Internal Revenue, Defendant, Appellant, v. Joseph B. DRUMMOND et al., Executors, Plaintiffs, Appellees.
    No. 4252.
    United States Court of Appeals First Circuit.
    Jan. 26, 1949.
    Newton K. Fox, Sp. Asst, to Atty. Gen. (Theron L. Caudle, Asst. Atty. Gen., Se-wall Key, Robert N. Anderson, and Lcland T. Atherton, Sp. Assts. to Atty. Gen., and Alton A. Lessard, U. S. Atty., and Edward J. Harrigan, Asst. U. S. Atty., both of Portland, Me., on the brief), for appellant.
    William B. Mahoney, of Portland, Me. (Wadleigh B. Drummond of Portland, Me., on the brief), for appellee.
    Before MAGRUDER, Chief Judge, and MAPIONEY and WOODBURY, Circuit Judges.
   PER CURIAM.

The judgment of the District Court must he reversed on the authority of Commissioner of Internal Revenue v. Estate of Francois L. Church, 1949, 69 S.Ct. 322.,

Judgment reversed.