Case Name: WILLIAMS v. UNITED STATES
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1946-12-26
Citations: 159 F.2d 243
Docket Number: No. 113, Docket 20391
Parties: WILLIAMS v. UNITED STATES.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 159
Pages: 243–243

Head Matter:
WILLIAMS v. UNITED STATES.
No. 113, Docket 20391.
Circuit Court of Appeals, Second Circuit.
Dec. 26, 1946.
Writ of Certiorari Denied April 28, 1947.
See 67 S.Ct. 1203.
Edward L. Blackman, of New York City, for appellant
John B. Creegan and John F. X. Mc-Gohey, U. S. Atty., both of New York City, for appellee.
Before L. HAND, CHASE, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
This case presents precisely the same question which we passed upon last May in Commissioner of Internal Revenue v. Bayne's Estate, 2 Cir., 155 F.2d 475. As the Supreme Court said in Commissioner of Internal Revenue v. Estate of Field, 324 U.S. 113, 116, 65 S.Ct. 511, 512, 89 L.Ed. 786, 159 A.L.R. 230: "It makes no difference how vested may be the remainder interests in the corpus or how remote or uncertain may be the decedent's reversionary interest.".
Judgment affirmed.