Case Name: Esther HOFFENBERG and Morris Weintraub, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1955-06-23
Citations: 223 F.2d 470
Docket Number: No. 307, Docket 23456
Parties: Esther HOFFENBERG and Morris Weintraub, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 223
Pages: 470–470

Head Matter:
Esther HOFFENBERG and Morris Weintraub, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 307, Docket 23456.
United States Court of Appeals Second Circuit.
Argued May 12, 1955.
Decided June 23, 1955.
Maurice A. Schnur, New York City, for petitioners.
Melva M. Graney, H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Assts. to Atty. Gen., Washington, D. C., for respondent.
Before L. HAND, SWAN and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed upon the opinion of the Tax Court. 22 T.C. 1185.