Case Name: Avery CLAFLIN and Philip A. Carroll, as Executors of Irene De Guebriant, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1951-01-19
Citations: 186 F.2d 307
Docket Number: No. 88, Docket 21764
Parties: Avery CLAFLIN and Philip A. Carroll, as Executors of Irene De Guebriant, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 186
Pages: 307–307

Head Matter:
Avery CLAFLIN and Philip A. Carroll, as Executors of Irene De Guebriant, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 88, Docket 21764.
United States Court of Appeals Second Circuit.
Argued Jan. 3, 1951.
Decided Jan. 19, 1951.
Shearman & Sterling & Wright and Paul R. Russell, all of New York City (Charles M. Baudinet, New York City, of counsel), for petitioner.
Charles Oliphant, Theron L. Caudle, Washington, D. C., George D. Webster, Washington, D. C., Ellis N. Slack, Sp. Asst, to Atty. Gen., for respondent.
Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Order reversed and cause remanded for a redetermination of the amount of the tax liability on the authority of Jandorf's Estate v. Commissioner of Internal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.