Case Name: Henry M. ORNE et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1944-12-21
Citations: 145 F.2d 832
Docket Number: No. 74
Parties: Henry M. ORNE et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before L. HAND, AUGUSTUS N. HAND and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 145
Pages: 832–832

Head Matter:
Henry M. ORNE et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 74.
Circuit Court of Appeals, Second Circuit.
Dec. 21, 1944.
William G. Murphy, of New York City, for petitioners.
Melva M. Graney, of Washington, D. C., for respondent.
Before L. HAND, AUGUSTUS N. HAND and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on authority of Helvering v. Hallock, 309 U.S. 106, 60 S.Ct. 444, 84 L.Ed. 604, 125 A.L.R. 1368.