Case Name: LOUISVILLE TRUST COMPANY and James E. Fahey, Trustees for James W. and Antoinette McGrath, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1937-05-12
Citations: 89 F.2d 1012
Docket Number: No. 7194
Parties: LOUISVILLE TRUST COMPANY and James E. Fahey, Trustees for James W. and Antoinette McGrath, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 89
Pages: 1012–1013

Head Matter:
LOUISVILLE TRUST COMPANY and James E. Fahey, Trustees for James W. and Antoinette McGrath, v. COMMISSIONER OF INTERNAL REVENUE.
No. 7194.
Circuit Court of Appeals, Sixth Circuit.
May 12, 1937.
Mason, Spalding & McAtee, of Washington, D. C., for petitioners.
Frank J. Wideman, Robert H. Jackson, and Sewall Key, all of Washington, D. C., for respondent.
Before HICKS, SIMONS, and ALLEN, Circuit Judges.

Opinion:
PER CURIAM.
Pursuant to stipulation appearing in the record on appeal and cross-appeal in cases Nos. 7190 and 7191, Fidelity and Columbia Trust Company v. Commissioner of Internal Revenue, and Commissioner of Internal Revenue v. Fidelity and Columbia Trust Company, 90 F. (2d) 219, it is now here ordered, adjudged, and decreed by this court that the order or decree of the said Board of Tax Appeals in this cause be, and the same is-hereby, affirmed under authority of the aforesaid cases.