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DARCY v. COMMISSIONER OF INTERNAL REVENUE

No. 363.

66 F.2d 581 (1933)

DARCY et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

August 24, 1933.

Attorney(s) appearing for the Case

Allen G. Gartner, of Washington, D. C. (Allen G. Gartner, of Washington, D. C., and Raymond M. White and James S. Darcy, both of New York City, of counsel), for appellants.

Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

The facts are not in dispute and were found by the Board of Tax Appeals as follows:

"Findings of Fact.

"The petitioners, residents of New York State, are the executors of the estate of James Temple Gwathmey who died June 11, 1924. The decedent, prior to his death, was a member of the partnership of George H. McFadden & Bro., commission cotton factors, having its principal office in Philadelphia, Pennsylvania, and an office...

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