Case Name: COMMISSIONER OF INTERNAL REVENUE Petitioner, v. GIRARD TRUST COMPANY and Joseph L. Woolston, Executors of the Estate of Beulah H. L. Woolston, Respondents
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1929-10-03
Citations: 35 F.2d 343
Docket Number: No. 4025
Parties: COMMISSIONER OF INTERNAL REVENUE Petitioner, v. GIRARD TRUST COMPANY and Joseph L. Woolston, Executors of the Estate of Beulah H. L. Woolston, Respondents.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 35
Pages: 343–343

Head Matter:
COMMISSIONER OF INTERNAL REVENUE Petitioner, v. GIRARD TRUST COMPANY and Joseph L. Woolston, Executors of the Estate of Beulah H. L. Woolston, Respondents.
Circuit Court of Appeals, Third Circuit.
October 3, 1929.
No. 4025.
Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Randolph C. Shaw, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.
Cuthbert H. Latta, Jr., John S. Sinclair and John Snowdon Rhoads, all of Philadelphia, Pa., for respondents.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed, on authority of United States v. Provident Trust Co., of Pennsylvania et al. (C. C. A.) 35 F.(2d) 339.