Terbell v. COMMISSIONER OF INTERNAL REVENUE

375 | 2d Cir. | Jun 4, 1934

71 F.2d 1017" date_filed="1934-06-04" court="2d Cir." case_name="Terbell v. COMMISSIONER OF INTERNAL REVENUE">71 F.2d 1017 (1934)

Gladys G. TERBELL, Joseph B. Terbell, Jr., and Thomas G. Terbell, as Executors of the Estate of Joseph B. Terbell, Deceased, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 375.

Circuit Court of Appeals, Second Circuit.

June 4, 1934.

Breed, Abbott & Morgan, of New York City (John B. Nash and Paul L. Peyton, both of New York City, of counsel), for petitioners.

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

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

PER CURIAM.

Affirmed on the authority of Bonwit, Teller & Co. v. Commissioner (C. C. A.) 53 F.2d 381" date_filed="1931-08-25" court="2d Cir." case_name="Bonwit Teller & Co. v. Commissioner of Internal Revenue">53 F.(2d) 381, 82 A. L. R. 325, Bedell v. Commissioner (C. C. A.) 30 F.2d 622" date_filed="1929-02-04" court="2d Cir." case_name="Bedell v. Commissioner of Internal Revenue">30 F.(2d) 622, and Central Bank Block Ass'n v. Commissioner, 57 F.2d 5" date_filed="1932-04-01" court="5th Cir." case_name="Central Bank Block Ass'n v. Commissioner of Int. Rev.">57 F.(2d) 5 (C. C. A. 5).