Case ID: f2d_145/html/0832-01.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

Henry M. ORNE et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 74.
    Circuit Court of Appeals, Second Circuit.
    Dec. 21, 1944.
    William G. Murphy, of New York City, for petitioners.
    Melva M. Graney, of Washington, D. C., for respondent.
    Before L. HAND, AUGUSTUS N. HAND and FRANK, Circuit Judges.
   PER CURIAM.

Affirmed on authority of Helvering v. Hallock, 309 U.S. 106, 60 S.Ct. 444, 84 L.Ed. 604, 125 A.L.R. 1368.