Case Name: Gladys G. TERBELL, Joseph B. Terbell, Jr., and Thomas G. Terbell, as Executors of the Estate of Joseph B. Terbell, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1934-06-04
Citations: 71 F.2d 1017
Docket Number: No. 375
Parties: Gladys G. TERBELL, Joseph B. Terbell, Jr., and Thomas G. Terbell, as Executors of the Estate of Joseph B. Terbell, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 71
Pages: 1017–1017

Head Matter:
Gladys G. TERBELL, Joseph B. Terbell, Jr., and Thomas G. Terbell, as Executors of the Estate of Joseph B. Terbell, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 375.
Circuit Court of Appeals, Second Circuit.
June 4, 1934.
Breed, Abbott & Morgan, of New York City (John. B. Nash and Paul L. Peyton, both of New York City, of counsel), for petitioners.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, and John MacC. Hudson, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Bonwit, Teller & Co. v. Commissioner (C. C. A.) 53 F.(2d) 381, 82 A. L. B. 325, Bedell v. Commissioner (C. C. A.) 30 F.(2d) 622, and Central Bank Block Ass'n v. Commissioner, 57 F.(2d) 5 (C. C. A. 5).