Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert A. TAFT, Trustee under Last Will and Testament of Charles Phelps Taft, Deceased, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1939-01-10
Citations: 101 F.2d 1007
Docket Number: No. 7591
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert A. TAFT, Trustee under Last Will and Testament of Charles Phelps Taft, Deceased, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 101
Pages: 1007–1007

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert A. TAFT, Trustee under Last Will and Testament of Charles Phelps Taft, Deceased, Respondent.
No. 7591.
Circuit Court of Appeals, Sixth Circuit.
Jan. 10, 1939.
James W. Morris, of Washington, D. C., for petitioner.
Taft, Stettinius & Hollister, of Cincinnati, Ohio, for respondent.
Before HICKS, ALLEN, and HAMILTON, Circuit Judges.

Opinion:
PER CURIAM.
The order of the Board of Tax Appeals is affirmed upon the authority of Williamson v. Commissioner, and Commissioner v. Williamson, 6 Cir., 100 F.2d 735, decided December 15, 1938.