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Commissioner of Internal Revenue v. Brooks

CIRCUIT COURT OF APPEALS, SECOND CIRCUIT


January 18, 1937

COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
v.
WINTHROP H. BROOKS, ASHBEL TINGLEY WALL, JR., AND GEORGE H. HOWARD, AS EXECUTORS OF THE ESTATE OF FREDERICK BROOKS, DECEASED, RESPONDENTS

On petition for review of decision of the United States Board of Tax Appeals.

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

Per Curiam.

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.

19370118

© 1998 VersusLaw Inc.



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