Case ID: f2d_148/html/0210-01.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

ESTATE of Olive Hume OLIVER, Deceased. William Hume OLIVER and Harbaugh Miller, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8802.
    Circuit Court of Appeals, Third Circuit.
    Argued April 2, 1945.
    Decided April 5, 1945.
    S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Elias Sunstein, both of Pittsburgh, Pa., on the brief), for petitioners.
    Bernard Chertooff, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Robert Koerner, Sp. Asst, to Atty. Gen., on the brief), for respondent.
    Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.
   PER curiam:.

The decision of the Tax Court is affirmed.