Case ID: f2d_71/html/1002-01.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. Elizabeth B. WALLACE, Executrix under the Last Will and Testament of Emma A. Miller, Deceased, Respondent.
    No. 362.
    Circuit Court of Appeals, Second Circuit.
    June 4, 1934.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. 'Hudson, Sp. Assts. to Atty. Gen., for petitipnér.
    Cedric A. Major and Yernon C. Ryder, both of New York City, for respondent.
    Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges..
   PER CURIAM.

Affirmed on the authority of McCormick v. Burnet, Commissioner, 283 U. S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, and May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244.