Case ID: f2d_119/html/0421-02.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

EMPIRE TRUST COMPANY et al., Executors of William Dwight Tracy, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 178.
    Circuit Court of Appeals, Second Circuit.
    May 5, 1941.
    Raymond B. Seymour, of New York City, for petitioners.
    Ellis N. Slack, Sp. Asst, to Atty. Gen., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Order, 41 B.T.A. 839, affirmed on authority of Johnson v. Commissioner, 2 Cir., 86 F.2d 710.