Case ID: f2d_80/html/1008-01.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. Paul SPEER, Executor of the ESTATE of Peter M. SPEER, Deceased, and Isabella P. Speer, Respondents.
    No. 62.
    Circuit Court of Appeals, Second Circuit.
    Dec. 16, 1935.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, John MacC. Hudson, and Lucius A. Buck, Sp. Assts. to Atty. Gen., for petitioner.
    Macklin, Brown, Lenahan & Speer, of New York City (Paul Speer, of New York City, of counsel), for respondents.
    Ward Loveless, of Washington, D. C. (Ewing’ Everett, of New York City,' and Frederick O. Graves of Washington, D. C., of counsel), amicus curias.
    Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.