Case Name: CHEMICAL BANK & TRUST COMPANY, as Executor of Siegfried Kahn, Deceased, Appellee, v. Rea Forhan PEDRICK, as Administratrix of William J. Pedrick, Deceased, Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1951-01-19
Citations: 185 F.2d 1022
Docket Number: No. 126, Docket 21846
Parties: CHEMICAL BANK & TRUST COMPANY, as Executor of Siegfried Kahn, Deceased, Appellee, v. Rea Forhan PEDRICK, as Administratrix of William J. Pedrick, Deceased, Appellant.
Judges: Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 185
Pages: 1022–1022

Head Matter:
CHEMICAL BANK & TRUST COMPANY, as Executor of Siegfried Kahn, Deceased, Appellee, v. Rea Forhan PEDRICK, as Administratrix of William J. Pedrick, Deceased, Appellant.
No. 126, Docket 21846.
United States Court of Appeals Second Circuit.
Argued Jan. 3, 1951.
Decided Jan. 19, 1951.
Ellis N. Slack, Sp. Asst, to Atty. Gen., Irving H. Saypol, U. S. Atty., John D. Kelly, Asst. U. S. Atty., New York City, Theron Gaudle, Asst. Atty. Gen., George D. Webster, Washington, D. C., for defendant-appellant.
Edward Lee, New York City, Eisman, Lee, Corn, Lewine & Sheftel, New York City, for plaintiff-appellee.
Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Judgment affirmed on the authority of Jandorf's Estate v. Commissioner of Intemal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.