Case Name: Boyd C. TAYLOR'S ESTATE, Deceased, Frank F. Ferris, II, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1952-12-18
Citations: 200 F.2d 561
Docket Number: No. 11560
Parties: Boyd C. TAYLOR’S ESTATE, Deceased, Frank F. Ferris, II, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 200
Pages: 561–561

Head Matter:
Boyd C. TAYLOR’S ESTATE, Deceased, Frank F. Ferris, II, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11560.
United States Court of Appeals Sixth Circuit.
Dec. 18, 1952.
Frank F. Ferris, II, Blue Ash, Ohio, for petitioner.
Charles S. Lyon, Ellis N. Slack, Mason B. Leming, and Fred Youngman, Washington, D. C., for respondent.
Before SIMONS, Chief Judge, and MARTIN and MILLER, Circuit Judges.

Opinion:
PER CURIAM.
This case having been considered on the record, briefs and oral arguments of counsel for respective parties;
It is ordered that the judgment of the Tax Court, 17 T.C. 627, be and is affirmed for the reasons stated in its opinion. See Bull v. United States, 295 U.S. 247, 55 S.Ct. 695, 79 L.Ed. 1421.