Case Name: BRIDGEPORT-CITY TRUST COMPANY, Surviving Trustee of the ESTATE OF I. De-Ver WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-07-06
Citations: 84 F.2d 991
Docket Number: No. 324
Parties: BRIDGEPORT-CITY TRUST COMPANY, Surviving Trustee of the ESTATE OF I. De-Ver WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 84
Pages: 991–992

Head Matter:
BRIDGEPORT-CITY TRUST COMPANY, Surviving Trustee of the ESTATE OF I. De-Ver WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 324.
Circuit Court of Appeals, Second Circuit.
July 6, 1936.
Arthur M. Marsh, of Bridgeport, Conn., for petitioner.
Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and John M. Hudson, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on authority of Helvering v. Butterworth (In re Pardee), 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365, and Warner v. Commissioner, 66 F.(2d) 403 (C.C.A.2).