Case Name: James R. DUNCAN and The City National Bank of Binghamton, as Surviving Executors of and Trustees under the Will of George Fowler, Deceased, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1937-07-26
Citations: 91 F.2d 1012
Docket Number: No. 333
Parties: James R. DUNCAN and The City National Bank of Binghamton, as Surviving Executors of and Trustees under the Will of George Fowler, Deceased, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee.
Judges: Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 91
Pages: 1012–1012

Head Matter:
James R. DUNCAN and The City National Bank of Binghamton, as Surviving Executors of and Trustees under the Will of George Fowler, Deceased, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee.
No. 333.
Circuit Court of Appeals, Second Circuit.
July 26, 1937.
Israel T. Deyo and Jenkins, Deyo & Hitchcock, all of Binghamton, N. Y., for appellant.
James W. . Morris, Asst. Atty. Gen., and Sewall Key, Francis I. Howley, and Norman D. Keller, S.p. Assts. to the Atty. Gen., for appellee.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on the authority of Helvering v. Butterworth, 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365.