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Orne v. Commissioner of Internal Revenue

UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT


December 21, 1944

HENRY M. ORNE ET AL., EXECUTORS, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

On petition to review an order of the Tax Court, assessing a deficiency in estate taxes against the petitioners, for 1940.

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

Per Curiam.

Affirmed on authority of Helvering v. Hallock, 309 U.S. 106, 60 S. Ct. 444, 84 L. Ed. 604, 125 A.L.R. 1368.

19441221

© 1998 VersusLaw Inc.



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