CHEMICAL BANK & TRUST CO. v. PEDRICK

No. 126, Docket 21846.

185 F.2d 1022 (1951)

CHEMICAL BANK & TRUST COMPANY, as Executor of Siegfried Kahn, Deceased, Appellee, v. Rea Forhan PEDRICK, as Administratrix of William J. Pedrick, Deceased, Appellant.

United States Court of Appeals Second Circuit.

Decided January 19, 1951.


Attorney(s) appearing for the Case

Ellis N. Slack, Sp. Asst. to Atty. Gen., Irving H. Saypol, U. S. Atty., John D. Kelly, Asst. U. S. Atty., New York City, Theron Caudle, Asst. Atty. Gen., George D. Webster, Washington, D. C., for defendant-appellant.

Edward Lee, New York City, Eisman, Lee, Corn, Lewine & Sheftel, New York City, for plaintiff-appellee.

Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.


PER CURIAM.

Judgment affirmed on the authority of Jandorf's Estate v. Commissioner of Internal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125

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