Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Elizabeth B. WALLACE, Executrix under the Last Will and Testament of Emma A. Miller, Deceased, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1934-06-04
Citations: 71 F.2d 1002
Docket Number: No. 362
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Elizabeth B. WALLACE, Executrix under the Last Will and Testament of Emma A. Miller, Deceased, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 71
Pages: 1002–1002

Head Matter:
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..

Opinion:
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.