Case Name: Day KIMBALL, Lawrence Kimball, and Hartford-Connecticut Trust Company, as Administrators with the Will Annexed of Jeanie L. Kimball, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1934-06-25
Citations: 71 F.2d 1011
Docket Number: No. 423
Parties: Day KIMBALL, Lawrence Kimball, and Hartford-Connecticut Trust Company, as Administrators with the Will Annexed of Jeanie L. Kimball, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 71
Pages: 1011–1011

Head Matter:
Day KIMBALL, Lawrence Kimball, and Hartford-Connecticut Trust Company, as Administrators with the Will Annexed of Jeanie L. Kimball, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 423.
Circuit Court of Appeals, Second Circuit
June 25, 1934.
Perkins, Malone & Washburn, of New York City (Watson Washburn, of New York City, of counsel), for petitioners.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and F. A. Le Sourd, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, SWAN, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Porter v. Com'r, 288 U. S. 436, 53 S. Ct. 451, 77 L. Ed. 880; Burnet v. Guggenheim, 288 U. S. 280, 53 S. Ct. 369, 77 L. Ed. 748; Burnet v. Wells, 289 U. S. 670, 53 S. Ct 761, 77 L. Ed. 1439.