Decision affirmed on the authority of Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74, 80 L.Ed. 29, 100 A.L.R. 1239.
87 F.2d 1000
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Winthrop H. BROOKS, Ashbel Tlngley Wall, Jr., and George H. Howard, as Executors of the Estate of Frederick Brooks, Deceased, Respondents.
No. 160.
Circuit Court of Appeals, Second Circuit.
Jan. 18, 1937.
Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to the Atty. Gen., for petitioner.
Simpson, Thacher & Bartlett, of New York City (Courtland Kelsey, Whitney North Seymour, and Horace J. McAfee, all *1001of New York City, of counsel), for respondents.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
Commissioner of Internal Revenue v. Brooks
87 F.2d 1000
Case Details
87 F.2d 1000
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