Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Margaret DAY et al., Ex'rs, etc.
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1937-08-12
Citations: 91 F.2d 1009
Docket Number: No. 6338
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Margaret DAY et al., Ex'rs, etc.
Judges: Before BUFFINGTON and BIGGS, Circuit Judges, and DICKINSON, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 91
Pages: 1009–1010

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Margaret DAY et al., Ex'rs, etc.
No. 6338.
Circuit Court of Appeals, Third Circuit.
Aug. 12, 1937.
James W. Morris, Asst. Atty. Gen., Harry Marselli, Sewall Key, Norman D. Keller, and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.
Henry S. Drinker, Jr., Frederick E. S. Morrison, Calvin H. Rankin, C. A. McClure, and Drinker, Biddle & Reath, all of Philadelphia, Pa., for respondents.
Before BUFFINGTON and BIGGS, Circuit Judges, and DICKINSON, District Judge.

Opinion:
PER CURIAM.
Reaffirming the decisions of this Court in Commissioner v. Bryn Mawr Trust Co., 87 F.(2d) 607, and Turner v. Commissioner, 85 F.(2d) 919, 107 A.L.R. 1468, the order of the Tax Board in the present case is affirmed.