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UNITED STATES v. FLANNERY

Nos. 4487, 4488.

106 F.2d 315 (1939)

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.

Circuit Court of Appeals, Fourth Circuit.

August 28, 1939.

Attorney(s) appearing for the Case

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. Elliott, of Washington, D. C. (C. L. Aiello, of Washington, D. C., McKenney, Flannery & Craighill and Mohun & Elliott, all of Washington, D. C., on the brief), for appellees.

Before PARKER and NORTHCOTT, Circuit Judges, and H. H. WATKINS, District Judge.

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...

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