Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FIDELITY-PHILADELPHIA TRUST CO. et al., Executors of McClees' Estate
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1937-12-31
Citations: 93 F.2d 1001
Docket Number: No. 6478
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FIDELITY-PHILADELPHIA TRUST CO. et al., Executors of McClees’ Estate.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 93
Pages: 1001–1001

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FIDELITY-PHILADELPHIA TRUST CO. et al., Executors of McClees’ Estate.
No. 6478.
Circuit Court of Appeals, Third Circuit.
Dec. 31, 1937.
James W. Morris, Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for petitioner.
E. Perry Campbell, of Philadelphia, Pa., for respondents.
Before BUFFINGTON, DAVIS, and BIGGS, Circuit Judges.

Opinion:
PER CURIAM.
This is an appeal by the Commissioner of Internal Revenue from an order of the Board of Tax Appeals. By reference to the opinion of the latter, which fully states the facts, we avoid needless repetition. After argument and full consideration had, we find no error in the Tax Board's ruling, and, as no practice or principle is involved, we limit ourselves to dismissing the Commissioner's appeal on the opinion of the Tax Board.