Tax

De Witt A. DAVIDSON, as executor of the Last WILL and Testament of Isaac SANGER, Deceased, Plaintiff-Appellee, v. John T. RAFFERTY, Collector of Internal Revenue, Defendant-Appellant

39 F.2d 1022·United States Court of Appeals for the Second Circuit·1930

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Opinion

De Witt A. DAVIDSON, as executor of the Last WILL and Testament of Isaac SANGER, Deceased, Plaintiff-Appellee, v. John T. RAFFERTY, Collector of Internal Revenue, Defendant-Appellant. No. 271. Circuit Court of Appeals, Second Circuit. April 7, 1930. Howard W. AmeH, U. S. Atty., and Albert D. Smith, Asst. U. S. Atty., both of Brooklyn, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for appellant. Frank Aranow, of New York City (Harris Berlack and Stanley H. Fuld, both of New York City, of counsel), for appellee. Before MANTON, L. HAND and CHASE, Circuit Judges. [MAJORITY — PER CURIAM.] PER CURIAM. Judgment [34 F.(2d) 700] affirmed, with costs.