Case Name: TITLE GUARANTEE & TRUST COMPANY, Appellant, v. Frank Collis BOWERS, Executor of the Last Will and Testament of Frank K. Bowers, Deceased, Collector of internal Revenue of the United States for the Second District of New York, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1935-11-04
Citations: 79 F.2d 1013
Docket Number: No. 79
Parties: TITLE GUARANTEE & TRUST COMPANY, Appellant, v. Frank Collis BOWERS, Executor of the Last Will and Testament of Frank K. Bowers, Deceased, Collector of internal Revenue of the United States for the Second District of New York, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 79
Pages: 1013–1014

Head Matter:
TITLE GUARANTEE & TRUST COMPANY, Appellant, v. Frank Collis BOWERS, Executor of the Last Will and Testament of Frank K. Bowers, Deceased, Collector of internal Revenue of the United States for the Second District of New York, Appellee.
No. 79.
Circuit Court of Appeals, Second Circuit.
Nov. 4, 1935.
Joseph V. McKee, of New York City, for appellant.
F. W. H. Adams, U. S. Atty., of New . York City (John F. Davidson, Asst. U. S. Atty., of New York City, of counsel), for appellee.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Judgment affirmed on the authority of Title Guarantee & Trust Co. v. Bowers, 67 F.(2d) 892 (C.C.A.2).