Case Name: Cordelia W. FRENCH, Plaintiff-Appellee, v. Joseph T. HIGGINS, Collector of Internal Revenue for the Third District of New York, Defendant-Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1942-10-19
Citations: 130 F.2d 903
Docket Number: No. 59
Parties: Cordelia W. FRENCH, Plaintiff-Appellee, v. Joseph T. HIGGINS, Collector of Internal Revenue for the Third District of New York, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 130
Pages: 903–903

Head Matter:
Cordelia W. FRENCH, Plaintiff-Appellee, v. Joseph T. HIGGINS, Collector of Internal Revenue for the Third District of New York, Defendant-Appellant.
No. 59.
Circuit Court of Appeals, Second Circuit.
Oct. 19, 1942.
William L. Lynch, Asst. U. S. Atty., of New York City, for appellant.
Harold H. Meyers, of New York City, for appellee.
Before LEARNED HAND, CHASE, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Judgment affirmed in open court on the authority of Commissioner of Internal Revenue v. Bartlett, 2 Cir., 113 F.2d 766; Commissioner of Internal Revenue v. Buck, 2 Cir., 120 F.2d 775; Commissioner of Internal Revenue v. Winslow, 1 Cir., 113 F.2d 418, 133 A.L.R. 405; and Allis v. La Budde, et al., 7 Cir., 128 F.2d 838.