189 F2d 257 Estate Narischkine v. Commissioner of Internal Revenue
189 F.2d 257
51-1 USTC P 9313
ESTATE of Sarah L. NARISCHKINE, Deceased, William C. Breed
and Central Hanover Bank and Trust Company,
Executors, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 194, Docket 21818.
United States Court of Appeals Second Circuit.
Argued May 9, 1951.
Decided May 28, 1951.
Paul L. Peyton and George V. Mahoney, New York City, for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Harry Baum, Sp. Assts. to Atty. Gen., for respondent.
Before SWAN, AUGUSTUS N. HAND and CLARK, Circuit Judges.
PER CURIAM.
1
Decision affirmed on the opinion of the Tax Court, 14 T.C. 1128.