Case Name: ESTATE of Olive Hume OLIVER, Deceased. William Hume OLIVER and Harbaugh Miller, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1945-04-05
Citations: 148 F.2d 210
Docket Number: No. 8802
Parties: ESTATE of Olive Hume OLIVER, Deceased. William Hume OLIVER and Harbaugh Miller, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 148
Pages: 210–210

Head Matter:
ESTATE of Olive Hume OLIVER, Deceased. William Hume OLIVER and Harbaugh Miller, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8802.
Circuit Court of Appeals, Third Circuit.
Argued April 2, 1945.
Decided April 5, 1945.
S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Elias Sunstein, both of Pittsburgh, Pa., on the brief), for petitioners.
Bernard Chertooff, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Robert Koerner, Sp. Asst, to Atty. Gen., on the brief), for respondent.
Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.

Opinion:
PER curiam:.
The decision of the Tax Court is affirmed.