Case Name: In re ESTATE of Cordelia Y. ABENDROTH, CITY BANK FARMERS TRUST CO., as Executor, etc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE of Kate Read BLACQUE, CITY BANK FARMERS TRUST CO., as Executor, etc., Petitioner, v. SAME
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1940-10-08
Citations: 114 F.2d 1017
Docket Number: Nos. 82, 83
Parties: In re ESTATE of Cordelia Y. ABENDROTH, CITY BANK FARMERS TRUST CO., as Executor, etc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Kate Read BLACQUE, CITY BANK FARMERS TRUST CO., as Executor, etc., Petitioner, v. SAME.
Judges: Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 114
Pages: 1017–1017

Head Matter:
In re ESTATE of Cordelia Y. ABENDROTH, CITY BANK FARMERS TRUST CO., as Executor, etc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Kate Read BLACQUE, CITY BANK FARMERS TRUST CO., as Executor, etc., Petitioner, v. SAME.
Nos. 82, 83.
Circuit Court of Appeals, Second Circuit.
Oct. 8, 1940.
Writ of Certiorari Granted Nov. 18, 1940.
See 61 S.Ct. 171, 85 D.Ed.-.
Rollin Browne, of New York City, for petitioners.
Harry Marselli, of Washington, D. C., for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Orders affirmed in open court on authority of Saks v. Higgins, 2 Cir., Ill F 2d 78. .