Case Name: ESTATE of Mortimer B. FULLER, Deceased, Kathryn S. Fuller, Edward L. Fuller, Mortimer B. Fuller, Jr., and Henry S. Fuller, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1948-12-13
Citations: 171 F.2d 704
Docket Number: No. 9669
Parties: ESTATE of Mortimer B. FULLER, Deceased, Kathryn S. Fuller, Edward L. Fuller, Mortimer B. Fuller, Jr., and Henry S. Fuller, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 171
Pages: 704–704

Head Matter:
ESTATE of Mortimer B. FULLER, Deceased, Kathryn S. Fuller, Edward L. Fuller, Mortimer B. Fuller, Jr., and Henry S. Fuller, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9669.
United States Court of Appeals Third Circuit.
Argued Oct. 21, 1948.
Decided Dec. 13, 1948.
Warren W. Grimes, of Washington, D. C., for petitioner.
S. Dee Hanson, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court will be affirmed upon its opinion as reported in 9 T.C. 1069.