Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TITLE GUARANTEE & TRUST CO., Trustee under Deed of Trust Dated December 1, 1928, Made by Edward T. Bedford, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1941-12-01
Citations: 123 F.2d 819
Docket Number: No. 25
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TITLE GUARANTEE & TRUST CO., Trustee under Deed of Trust Dated December 1, 1928, Made by Edward T. Bedford, Respondent.
Judges: Before SWAN, AUGUSTUS N. LIAND and CHASE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 123
Pages: 819–819

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TITLE GUARANTEE & TRUST CO., Trustee under Deed of Trust Dated December 1, 1928, Made by Edward T. Bedford, Respondent.
No. 25.
Circuit Court of Appeals, Second Circuit.
Dec. 1, 1941.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, L. W. Post, J. Louis Monarch, and Gerald L. Wallace, Sp. Assts. to the Atty. Gen. for petitioner.
Holt S. McKinney, Rollin Browne, and George Craven, all of New York City, for respondent.
Before SWAN, AUGUSTUS N. LIAND and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
The precise question presented by this appeal was decided by the Circuit Court of Appeals for the Third Circuit in Commissioner v. Warren Webster Trust No. 1, 122 F.2d 915, opinion filed October 6, 1941. For the reasons there stated we think the decision of the Board was correct. Order affirmed.