Case ID: f2d_131/html/0435-01.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 Arthur JORDAN, by Alice B. Jordan, as Executrix and Administratrix, and James L. Gavin, as Administrator, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 32.
    Circuit Court of Appeals, Second Circuit.
    Nov. 27, 1942.
    E. F. Colladay and Wilton PI. Wallace, both of Washington, D. C., and Nathaniel L. Goldstein, of New York City, for petitioners.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.
    Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

The order is affirmed on the authority of Taft v. Commissioner, 304 U.S. 351, 58 S.Ct. 891, 82 L.Ed. 1393, 116 A.L.R. 346, and Chase Nat. Bank v. Higgins, D.C.S.D. N.Y., 42 F.Supp. 325, affirmed, 2 Cir., 124 F.2d 519.