Case Name: Laura H. JENNINGS, as Executrix of the Last Will and Testament of Frederick B. Jennings, Deceased, Appellee, v. Charles W. ANDERSON, Individually and as United States Collector of Internal Revenue for the Third District of New York, Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1930-07-21
Citations: 43 F.2d 683
Docket Number: No. 329
Parties: Laura H. JENNINGS, as Executrix of the Last Will and Testament of Frederick B. Jennings, Deceased, Appellee, v. Charles W. ANDERSON, Individually and as United States Collector of Internal Revenue for the Third District of New York, Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 43
Pages: 683–683

Head Matter:
Laura H. JENNINGS, as Executrix of the Last Will and Testament of Frederick B. Jennings, Deceased, Appellee, v. Charles W. ANDERSON, Individually and as United States Collector of Internal Revenue for the Third District of New York, Appellant.
No. 329.
Circuit Court of Appeals, Second Circuit.
July 21, 1930.
Charles H. Tuttle, U. S. Atty., of New York City (Leon E. Spencer, Asst. U. S. Atty., of New York City, of counsel), for appellant.
Ewing Everett, of New York City (Miller & Chevalier, of Washington, D. C., of counsel), for appellee.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
.This case presents the same questions as those discussed in the opinion in Reeves v. Anderson, 43 F.(2d) 679, handed down herewith. In accordance with that opinion, the judgment herein will be reversed and a new trial ordered.
Judgment reversed; new trial ordered.