Case ID: f2d_123/html/0819-01.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

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TITLE GUARANTEE & TRUST CO., Trustee under Deed of Trust Dated December 1, 1928, Made by Edward T. Bedford, Respondent.
    No. 25.
    Circuit Court of Appeals, Second Circuit.
    Dec. 1, 1941.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, L. W. Post, J. Louis Monarch, and Gerald L. Wallace, Sp. Assts. to the Atty. Gen. for petitioner.
    Holt S. McKinney, Rollin Browne, and George Craven, all of New York City, for respondent.
    Before SWAN, AUGUSTUS N. LIAND and CHASE, Circuit Judges.
   PER CURIAM.

The precise question presented by this appeal was decided by the Circuit Court of Appeals for the Third Circuit in Commissioner v. Warren Webster Trust No. 1, 122 F.2d 915, opinion filed October 6, 1941. For the reasons there stated we think the decision of the Board was correct. Order affirmed.