Case Name: Althea Gibb HUNTER et al., as Executors of Florence Althea Gibb, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1948-04-23
Citations: 167 F.2d 633
Docket Number: No. 108, Docket 20471
Parties: Althea Gibb HUNTER et al., as Executors of Florence Althea Gibb, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 167
Pages: 633–633

Head Matter:
Althea Gibb HUNTER et al., as Executors of Florence Althea Gibb, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 108, Docket 20471.
Circuit Court of Appeals, Second Circuit.
April 23, 1948.
Whitney North Seymour, and Francis J. Rogers, both of New York City (Courtland Kelsey, Leslie M. Rapp, and Richard D. Duncan, all of New York City, of counsel), for petitioner.
George A. Stinson, of Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key and Melva M. Graney, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, AUGUSTUS N. HAND and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Fidelity-Philadelphia Trust Co. v. Rothensies, 324 U.S. 108, 65 S.Ct. 508, 89 L.Ed. 783, 159 A.L.R. 227, and Commissioner v. Estate of Bayne, 2 Cir., 155 F.2d 475.