Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Edward Lathrop BALLARD, Deceased, Alden C. Noble and Elizabeth Biglow Ballard, Executors, Respondents
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1943-11-08
Citations: 138 F.2d 512
Docket Number: No. 106
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Edward Lathrop BALLARD, Deceased, Alden C. Noble and Elizabeth Biglow Ballard, Executors, Respondents.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 138
Pages: 512–512

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Edward Lathrop BALLARD, Deceased, Alden C. Noble and Elizabeth Biglow Ballard, Executors, Respondents.
No. 106.
Circuit Court of Appeals, Second Circuit.
Nov. 8, 1943.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
Conklin & Bentley, of New York City (William R. Conklin and Edward S. Bentley, both of New York City, of counsel), for respondents.
Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on the opinion below, 47 B.T.A. 784.