Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Herman A. HOLSTEN, as Ancillary Executor for the Estate of Luisa Terry Ponvert, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1937-12-06
Citations: 93 F.2d 1002
Docket Number: No. 73
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Herman A. HOLSTEN, as Ancillary Executor for the Estate of Luisa Terry Ponvert, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 93
Pages: 1002–1002

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Herman A. HOLSTEN, as Ancillary Executor for the Estate of Luisa Terry Ponvert, Respondent.
No. 73.
Circuit Court of Appeals, Second Circuit.
Dec. 6, 1937.
James W. Morris, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
George W. Phillips, Jr., of New York City (J. Robert Sherrod and O. H. Chmil- • lon, both of Washington, D. C., of counsel), for respondent.
Before MANTON, L. HAND, and SWAN, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on opinion of the Board of Tax Appeals.