Case Name: UNITED STATES of America, Appellant, v. John S. FLANNERY, and American Security and Trust Company, Executors under Last Will and Testament of William B. Hibbs, deceased, Appellees; SAME v. Ada Bain SPAID and William Spaid; Executors under the Last Will and Testament of W. W. Spaid, deceased, Appellees
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1939-08-28
Citations: 106 F.2d 315
Docket Number: Nos. 4487, 4488
Parties: UNITED STATES of America, Appellant, v. John S. FLANNERY, and American Security and Trust Company, Executors under Last Will and Testament of William B. Hibbs, deceased, Appellees. SAME v. Ada Bain SPAID and William Spaid; Executors under the Last Will and Testament of W. W. Spaid, deceased, Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 106
Pages: 315–316

Head Matter:
UNITED STATES of America, Appellant, v. John S. FLANNERY, and American Security and Trust Company, Executors under Last Will and Testament of William B. Hibbs, deceased, Appellees. SAME v. Ada Bain SPAID and William Spaid; Executors under the Last Will and Testament of W. W. Spaid, deceased, Appellees.
Nos. 4487, 4488.
Circuit Court of Appeals, Fourth Circuit,
Aug. 28, 1939.
Thomas G. Carney, Sp. Asst, to Atty. Gen. (Sewall Key, Sp. Asst, to Atty. Gen., and Bernard J. Flynn, U. S. Atty., of Baltimore, Md., on the brief), for appellant.
George E. Elliot of Washington, D. C. (C. L. Aillo, of Washington, D. C., Mc-Kenney, Flannery & Craighill and Mohun & Elliot,all of Wahington D. C., on the brief), for appelles.
Before PARKER and NORTHCOTT, Circuit Judges, and H. H. WATKINS, District Judge.

Opinion:
PER CURIAM.
Careful consideration of the questions involved in these cases convinces us that the decisions below were correct for reasons adequately stated in the opinions of the District Judge. Flannery v. United States, 25 F.Supp. 677; Spaid v. United States, 28 F.Supp. 670. As nothing could be added by further discussion of the questions, in the decision of which the lower court followed decisions of the Second Circuit (Helvering v. Archbald, 70 F.2d 720, Helvering v. Walbridge, 70 F.2d 683), the opinions of the District Judge are adopted as the opinions of this Court.
Affirmed.