Case Name: Thomas Giles KAVANAGH, Jr., Administrator of the Estate of Giles Kavanaugh, Deceased, Appellant, v. Abraham M. HERSHMAN and Miriam Hershman, Appellees
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1954-02-17
Citations: 210 F.2d 654
Docket Number: No. 11970
Parties: Thomas Giles KAVANAGH, Jr., Administrator of the Estate of Giles Kavanaugh, Deceased, Appellant, v. Abraham M. HERSHMAN and Miriam Hershman, Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 210
Pages: 654–655

Head Matter:
Thomas Giles KAVANAGH, Jr., Administrator of the Estate of Giles Kavanaugh, Deceased, Appellant, v. Abraham M. HERSHMAN and Miriam Hershman, Appellees.
No. 11970.
United States Court of Appeals Sixth Circuit.
Feb. 17, 1954.
H. Brian Holland, Ellis N. Slack, Lor-ing W. Post, Washington, D. C., Fred W. Kaess, Roger P. O’Connor and Rich ard M. Roberts, Sp. Asst, to Atty. Gen., Washington, D. C., for appellant.
Levin, Levin, Garvett & Dill, Detroit, Mich., for appellee.
Before ALLEN, MARTIN and Mc-ALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This case came on to be heard upon the record and briefs and oral argument of counsel;
On consideration whereof it is ordered that the judgment of the United States District Court be and it hereby is affirmed upon the grounds and for the reasons stated in the findings of fact and conclusions of law of the District Court. See also Mutch v. Commissioner, 3 Cir., 209 F.2d 390.