Case Name: Thomas B. LOCKWOOD, as Executor of the last Will and Testament of Marion Birge Lockwood, Deceased, Plaintiff-Appellee, v. George T. McGOWAN, Collector of Internal Revenue for the Twenty-Eighth District of New York, Defendant-Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-11-02
Citations: 86 F.2d 1005
Docket Number: No. 74
Parties: Thomas B. LOCKWOOD, as Executor of the last Will and Testament of Marion Birge Lockwood, Deceased, Plaintiff-Appellee, v. George T. McGOWAN, Collector of Internal Revenue for the Twenty-Eighth District of New York, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 86
Pages: 1005–1005

Head Matter:
Thomas B. LOCKWOOD, as Executor of the last Will and Testament of Marion Birge Lockwood, Deceased, Plaintiff-Appellee, v. George T. McGOWAN, Collector of Internal Revenue for the Twenty-Eighth District of New York, Defendant-Appellant.
No. 74.
Circuit Court of Appeals, Second Circuit.
Nov. 2, 1936.
George L. Grobe, U. S. Atty., of Buffa-' lo, N. Y., Joseph J. Doran, Asst. U. S. Atty., of Rochester, N. Y., Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, John M. Hudson, and Paul R. Russell, Sp. Assts. to Atty. Gen., for appellant.
•Burke & Desmond, of Buffalo, N. Y. (Thomas C. Burke, of Buffalo, N. Y., of counsel), for appellee.
Before MANTON, L. HAND, and SWAN, Circuit Judges.

Opinion:
PER CURIAM.
Judgment (13 F.Supp. 966), affirmed on the authority of Porter v. Commissioner (C.C.A.) 60 F. (2d) 673.