COMMISSIONER OF INTERNAL REVENUE, v. WALLACE

No. 362.

71 F.2d 1002 (1934)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Elizabeth B. WALLACE, Executrix under the Last Will and Testament of Emma A. Miller, Deceased, Respondent.

Circuit Court of Appeals, Second Circuit.

June 4, 1934.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., for petitioner.

Cedric A. Major and Vernon C. Ryder, both of New York City, for respondent.

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


PER CURIAM.

Affirmed on the authority of McCormick v. Burnet, Commissioner, 283 U.S. 784, 51 S.Ct. 343, 75 L. Ed. 1413, and May v. Heiner, 281 U.S. 238, 50 S.Ct. 286, 74 L. Ed. 826, 67...

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