Case Name: ESTATE of J. B. WEIL, Deceased, et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of J. B. WEIL, Deceased, et al.
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-10-18
Citations: 145 F.2d 240
Docket Number: Nos. 9732, 9733
Parties: ESTATE of J. B. WEIL, Deceased, et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of J. B. WEIL, Deceased, et al.
Judges: Before ALLEN,' MARTIN, and McALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 145
Pages: 240–240

Head Matter:
ESTATE of J. B. WEIL, Deceased, et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of J. B. WEIL, Deceased, et al.
Nos. 9732, 9733.
Circuit Court of Appeals, Sixth Circuit
Oct. 18, 1944.
Writ of Certiorari Denied Jan. 2, 1945.
See 65 S.Ct. 434.
Hirsch, Smith, Kilpatrick, Clay & Cody,, of Atlanta,, Ga., for estate of J. B. Weil et al. ’ . ..
Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Claude R. Marshall, J. Louis Monarch, .and Bernard Chertcoff,, all of Wástíington, D.' C.,' for Commissioner.
Before ALLEN,' MARTIN, and McALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
These cases came on. to be heard upon the record and briefs and oral argument of counsel; and no reversible error appearing in the record, it is ordered that the decision of the Tax Go.urt of the United. States be, and it hereby is,' affirmed, for the reasons stated in its memorandum findings of fact and opinion. Pacific National Bank v. Eaton, 141 U.S. 227, 11 S.Ct. 984, 35 L.Ed. 702; Drug, Inc., v. Hunt, 35 Del. 339, 5 W. W. Harr. 339, 168 A. 87; Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L. Ed. 788; Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655; Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239.