Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Charles H. MARSHALL, Administrator of the Estate of Josephine B. Marshall, Deceased, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1937-06-28
Citations: 91 F.2d 1010
Docket Number: No. 403
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Charles H. MARSHALL, Administrator of the Estate of Josephine B. Marshall, Deceased, Respondent.
Judges: Before MANTON, SWAN, and CHASE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 91
Pages: 1010–1011

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Charles H. MARSHALL, Administrator of the Estate of Josephine B. Marshall, Deceased, Respondent.
No. 403.
Circuit Court of Appeals, Second Circuit.
June 28, 1937.
James W. Morris, Asst. Atty. Gen., and Sewall .Key, J. Louis Monarch, and John G. Remey, Sp. Assts. to the Atty. Gen., for petitioner.
James L. Banks, Jr., of New York City, for respondent.
Before MANTON, SWAN, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on the authority of Welch v. Hassett, 90 F.(2d) 833, decided June 1, 1937 (C.C.A.1), and Bullard v. Commissioner, 90 F.(2d) 144, decided May 25, 1937 (C.C.A.7).