Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Gilliat G. SCHROEDER, Deceased, Louisa R. Schroeder and Helen S. Croll, Executors, Respondents
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1949-03-09
Citations: 172 F.2d 864
Docket Number: No. 9, Docket 20870
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Gilliat G. SCHROEDER, Deceased, Louisa R. Schroeder and Helen S. Croll, Executors, Respondents.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 172
Pages: 864–864

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Gilliat G. SCHROEDER, Deceased, Louisa R. Schroeder and Helen S. Croll, Executors, Respondents.
No. 9, Docket 20870.
United States Court of Appeals Second Circuit.
March 9, 1949.
Theron Lamar Caudle, Asst. Atty. Gen., Melva M. Graney, Sp. Asst, to Atty. Gen. and Charles Oliphant, of Washington, D. C., for petitioner.
Sydney Waldecker, and George B. Francis, both of New York City, for respondent.
Before L. HAND, Chief Judge, and SWAN and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Order reversed in open court on authority of Commissioner of Internal Revenue v. Estate of Church, 335 U.S. 632, 69 S.Ct. 322.