Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Winthrop H. BROOKS, Ashbel Tlngley Wall, Jr., and George H. Howard, as Executors of the Estate of Frederick Brooks, Deceased, Respondents
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1937-01-18
Citations: 87 F.2d 1000
Docket Number: No. 160
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Winthrop H. BROOKS, Ashbel Tlngley Wall, Jr., and George H. Howard, as Executors of the Estate of Frederick Brooks, Deceased, Respondents.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 87
Pages: 1000–1001

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Winthrop H. BROOKS, Ashbel Tlngley Wall, Jr., and George H. Howard, as Executors of the Estate of Frederick Brooks, Deceased, Respondents.
No. 160.
Circuit Court of Appeals, Second Circuit.
Jan. 18, 1937.
Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to the Atty. Gen., for petitioner.
Simpson, Thacher & Bartlett, of New York City (Courtland Kelsey, Whitney North Seymour, and Horace J. McAfee, all of New York City, of counsel), for respondents.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on the authority of Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74, 80 L.Ed. 29, 100 A.L.R. 1239.