Case Name: ESTATE of Sarah L. NARISCHKINE, Deceased, William C. Breed and Central Hanover Bank and Trust Company, Executors, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1951-05-28
Citations: 189 F.2d 257
Docket Number: No. 194, Docket 21818
Parties: ESTATE of Sarah L. NARISCHKINE, Deceased, William C. Breed and Central Hanover Bank and Trust Company, Executors, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 189
Pages: 257–257

Head Matter:
ESTATE of Sarah L. NARISCHKINE, Deceased, William C. Breed and Central Hanover Bank and Trust Company, Executors, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 194, Docket 21818.
United States Court of Appeals Second Circuit.
Argued May 9, 1951.
Decided May 28, 1951.
Paul L. Peyton and George V. Mahoney, New York City, for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Harry Baum, Sp. Assts. to Atty. Gen., for respondent.
Before SWAN, AUGUSTUS N. HAND and CLARK, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on the opinion of the Tax Court, 14 T.C. 1128.