Case ID: f2d_172/html/0864-02.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

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Gilliat G. SCHROEDER, Deceased, Louisa R. Schroeder and Helen S. Croll, Executors, Respondents.
    No. 9, Docket 20870.
    United States Court of Appeals Second Circuit.
    March 9, 1949.
    Theron Lamar Caudle, Asst. Atty. Gen., Melva M. Graney, Sp. Asst, to Atty. Gen. and Charles Oliphant, of Washington, D. C., for petitioner.
    Sydney Waldecker, and George B. Francis, both of New York City, for respondent.
    Before L. HAND, Chief Judge, and SWAN and FRANK, Circuit Judges.
   PER CURIAM.

Order reversed in open court on authority of Commissioner of Internal Revenue v. Estate of Church, 335 U.S. 632, 69 S.Ct. 322.