Case Name: COMMISSIONER OF INTERNAL REVENUE, Appellant, v. Flora M. BONNEY et al., as EXECUTRICES of James A. McDONALD Appellees
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1935-03-11
Citations: 75 F.2d 1008
Docket Number: No. 48
Parties: COMMISSIONER OF INTERNAL REVENUE, Appellant, v. Flora M. BONNEY et al., as EXECUTRICES of James A. McDONALD Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 75
Pages: 1008–1008

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Appellant, v. Flora M. BONNEY et al., as EXECUTRICES of James A. McDONALD Appellees.
No. 48.
Circuit Court of Appeals, Second Circuit.
March 11, 1935.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for appellant.
Taylor, Blanc,'Capron & Marsh and Edwin W. Cooney, all of New York City (Russell L. Bradford, James D. Ouchter-loney, and George H. Craven, all of New York City, of counsel), for appellee.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of McCormick v. Burnet, Com'r, 283 U. S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244, and Commissioner v. Wallace (C. C. A.) 71 F.(2d) 1002.