Case Name: Estelle L. McDEVITT, Executrix of Estate of George A. McDevitt, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases); Estelle L. McDEVITT, Executrix of Estate of George A. McDevitt, Deceased, and Estelle L. McDevitt, Individually, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1954-05-13
Citations: 212 F.2d 439
Docket Number: Nos. 180-182, Dockets 22792-22794
Parties: Estelle L. McDEVITT, Executrix of Estate of George A. McDevitt, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases). Estelle L. McDEVITT, Executrix of Estate of George A. McDevitt, Deceased, and Estelle L. McDevitt, Individually, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 212
Pages: 439–439

Head Matter:
Estelle L. McDEVITT, Executrix of Estate of George A. McDevitt, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases). Estelle L. McDEVITT, Executrix of Estate of George A. McDevitt, Deceased, and Estelle L. McDevitt, Individually, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 180-182, Dockets 22792-22794.
United States Court of Appeals Second Circuit.
Argued May 7, 1954.
Decided May 13, 1954.
Joseph Lorenz, New York City (Lorenz, Finn & Nobiletti, New York City, on the brief), for petitioners.
Carolyn R. Just, Sp. Asst, to Atty. Gen., Washingon, D. C. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst, to Atty. Gen., Washington, D. C., on the brief), for respondent.
Before CLARK, FRANK and MEDINA, Circuit Judges.

Opinion:
PER CURIAM.
Each of the three cases herein is affirmed on the opinion of Judge Raum in the Tax Court.