Case ID: f2d_164/html/0276-01.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

Seward B. COLLINS et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8, Docket 20518.
    Circuit Court of Appeals, Second Circuit
    Nov. 26, 1947.
    Alan L. Gornick, of New York City, and 'Weston Vernon Jr., of Washington, D. C, for petitioner.
    Melva M. Graney, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. Atty. Gen., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges.
   PER CURIAM.

Affirmed on authority of Commissioner v. Bayne’s Estate, 2 Cir., 155 F.2d 475.