Case Name: GRACE NATIONAL BANK OF NEW YORK, Petitioner on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1951-06-25
Citations: 189 F.2d 966
Docket Number: No. 286, Docket 21967
Parties: GRACE NATIONAL BANK OF NEW YORK, Petitioner on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 189
Pages: 966–966

Head Matter:
GRACE NATIONAL BANK OF NEW YORK, Petitioner on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.
No. 286, Docket 21967.
United States Court of Appeals 'Second Circuit.
Argued June 5, 1991.
Decided June 25, 1951.
Gerard L. Carroll, New York City, for petitioner on review.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.
Before CHASE, CLARK and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on opinion below. 15 T.C. 563.