Case Name: Seward B. COLLINS et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1947-11-26
Citations: 164 F.2d 276
Docket Number: No. 8, Docket 20518
Parties: Seward B. COLLINS et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 164
Pages: 276–276

Head Matter:
Seward B. COLLINS et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8, Docket 20518.
Circuit Court of Appeals, Second Circuit
Nov. 26, 1947.
Alan L. Gornick, of New York City, and 'Weston Vernon Jr., of Washington, D. C, for petitioner.
Melva M. Graney, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. Atty. Gen., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on authority of Commissioner v. Bayne's Estate, 2 Cir., 155 F.2d 475.