Case Name: COMMISSIONER OF INTERNAL REVENUE v. Homer S. JOHNSON and Charles B. Johnson, Executors of Estate of Stephen O. Johnson, Deceased
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1931-04-15
Citations: 51 F.2d 1075
Docket Number: No. 5325
Parties: COMMISSIONER OF INTERNAL REVENUE v. Homer S. JOHNSON and Charles B. Johnson, Executors of Estate of Stephen O. Johnson, Deceased.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 51
Pages: 1075–1075

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. Homer S. JOHNSON and Charles B. Johnson, Executors of Estate of Stephen O. Johnson, Deceased.
No. 5325.
Circuit Court of Appeals, Sixth Circuit.
April 15, 1931.
C. M. Charest, of Washington D. C., for petitioner.
H. E. Spalding, of Detroit, Mich., for respondents.

Opinion:
PER CURIAM.
Order of Board of Tax Appeals affirmed upon authority of May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244, and journal entry of Supreme Court affirming Commissioner v. Northern Trust Co. (C. C. A.) 41 F.(2d) 732.