Comm'r of Internal Revenue v. Brooks, 87 F.2d 1000 (2d Cir. 1937).
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Comm'r of Internal Revenue v. Brooks, 87 F.2d 1000 (2d Cir. 1937). Book View Copy Cite
COMMISSIONER OF INTERNAL REVENUE
v.
Winthrop H. BROOKS, Ashbel Tlngley Wall, Jr., and George H. Howard, as Executors of the Estate of Frederick Brooks
No. 160.
Court of Appeals for the Second Circuit.
Jan 18, 1937.
87 F.2d 1000
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 of New York City, of counsel), for respondents.
Cited by 2 opinions  |  Published
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.