Case Name: ESTATE of Arthur JORDAN, by Alice B. Jordan, as Executrix and Administratrix, and James L. Gavin, as Administrator, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1942-11-27
Citations: 131 F.2d 435
Docket Number: No. 32
Parties: ESTATE of Arthur JORDAN, by Alice B. Jordan, as Executrix and Administratrix, and James L. Gavin, as Administrator, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 131
Pages: 435–435

Head Matter:
ESTATE of Arthur JORDAN, by Alice B. Jordan, as Executrix and Administratrix, and James L. Gavin, as Administrator, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 32.
Circuit Court of Appeals, Second Circuit.
Nov. 27, 1942.
E. F. Colladay and Wilton PI. Wallace, both of Washington, D. C., and Nathaniel L. Goldstein, of New York City, for petitioners.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.
Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
The order is affirmed on the authority of Taft v. Commissioner, 304 U.S. 351, 58 S.Ct. 891, 82 L.Ed. 1393, 116 A.L.R. 346, and Chase Nat. Bank v. Higgins, D.C.S.D. N.Y., 42 F.Supp. 325, affirmed, 2 Cir., 124 F.2d 519.