210 F2d 654 Kavanagh v. M Hershman

210 F.2d 654

54-1 USTC P 9267

Thomas Giles KAVANAGH, Jr., Administrator of the Estate of

Giles Kavanagh, Deceased, Appellant,


Abraham M. HERSHMAN and Miriam Hershman, Appellees.

No. 11970.

United States Court of Appeals, Sixth Circuit.

Feb. 17, 1954.

Appeal from the United States District Court for the Eastern District of Michigan; Frank A. Picard, Judge.

H. Brian Holland, Ellis N. Slack, Loring W. Post, Washington, D.C., Fred W. Kaess, Roger P. O'Connor and Richard M. Roberts, Sp. Asst. to Atty. Gen., Washington, D.C., for appellant.

Levin, Levin, Garvett & Dill, Detroit, Mich., for appellee.

Before ALLEN, MARTIN and McALLISTER, Circuit Judges.


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This case came on to be heard upon the record and briefs and oral argument of counsel;


On consideration whereof it is ordered that the judgment of the United States District Court be and it hereby is affirmed upon the grounds and for the reasons stated in the findings of fact and conclusions of law of the District Court. See also Mutch v. Commissioner, 3 Cir., 209 F.2d 390.