Case Name: EMPIRE TRUST COMPANY et al., Executors of William Dwight Tracy, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1941-05-05
Citations: 119 F.2d 421
Docket Number: No. 178
Parties: EMPIRE TRUST COMPANY et al., Executors of William Dwight Tracy, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 119
Pages: 421–421

Head Matter:
EMPIRE TRUST COMPANY et al., Executors of William Dwight Tracy, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
No. 178.
Circuit Court of Appeals, Second Circuit.
May 5, 1941.
Raymond B. Seymour, of New York City, for petitioners.
Ellis N. Slack, Sp. Asst, to Atty. Gen., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Order, 41 B.T.A. 839, affirmed on authority of Johnson v. Commissioner, 2 Cir., 86 F.2d 710.