Case Name: Clinton A. CLAUSON, Individually and as Collector of Internal Revenue, Defendant, Appellant, v. Joseph B. DRUMMOND et al., Executors, Plaintiffs, Appellees
Court: United States Court of Appeals for the First Circuit
Jurisdiction: United States
Decision Date: 1949-01-26
Citations: 172 F.2d 221
Docket Number: No. 4252
Parties: Clinton A. CLAUSON, Individually and as Collector of Internal Revenue, Defendant, Appellant, v. Joseph B. DRUMMOND et al., Executors, Plaintiffs, Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 172
Pages: 221–221

Head Matter:
Clinton A. CLAUSON, Individually and as Collector of Internal Revenue, Defendant, Appellant, v. Joseph B. DRUMMOND et al., Executors, Plaintiffs, Appellees.
No. 4252.
United States Court of Appeals First Circuit.
Jan. 26, 1949.
Newton K. Fox, Sp. Asst, to Atty. Gen. (Theron L. Caudle, Asst. Atty. Gen., Se-wall Key, Robert N. Anderson, and Lcland T. Atherton, Sp. Assts. to Atty. Gen., and Alton A. Lessard, U. S. Atty., and Edward J. Harrigan, Asst. U. S. Atty., both of Portland, Me., on the brief), for appellant.
William B. Mahoney, of Portland, Me. (Wadleigh B. Drummond of Portland, Me., on the brief), for appellee.
Before MAGRUDER, Chief Judge, and MAPIONEY and WOODBURY, Circuit Judges.

Opinion:
PER CURIAM.
The judgment of the District Court must he reversed on the authority of Commissioner of Internal Revenue v. Estate of Francois L. Church, 1949, 69 S.Ct. 322.,
Judgment reversed.