Case Name: Leo A. BALZEREIT and Rosa Ida Schwelker, Guardians of the Estate of George H. Balzereit, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1939-11-21
Citations: 107 F.2d 1008
Docket Number: No. 7071
Parties: Leo A. BALZEREIT and Rosa Ida Schwelker, Guardians of the Estate of George H. Balzereit, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 107
Pages: 1008–1008

Head Matter:
Leo A. BALZEREIT and Rosa Ida Schwelker, Guardians of the Estate of George H. Balzereit, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 7071.
Circuit Court of Appeals, Third Circuit.
Nov. 21, 1939.
Rehearing Denied Jan. 16, 1940.
Edwin Hall, 2nd, Harry J. Alker, Jr., and Isadore Stern, all of Philadelphia, Pa., for appellant.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.
Before MARIS, CLARK, and JONES, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Board of Tax Appeals, 38 B.T.A. 345, is affirmed for the reasons satisfactorily set forth in its memorandum opinion.