Terbell v. COMMISSIONER OF INTERNAL REVENUE, 71 F.2d 1017 (2d Cir. 1934)

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US Court of Appeals for the Second Circuit - 71 F.2d 1017 (2d Cir. 1934)
June 4, 1934

71 F.2d 1017 (1934)

Gladys G. TERBELL, Joseph B. Terbell, Jr., and Thomas G. Terbell, as Executors of the Estate of Joseph B. Terbell, Deceased, Petitioners,

No. 375.

Circuit Court of Appeals, Second Circuit.

June 4, 1934.

Breed, Abbott & Morgan, of New York City (John B. Nash and Paul L. Peyton, both of New York City, of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., for respondent.

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


Affirmed on the authority of Bonwit, Teller & Co. v. Commissioner (C. C. A.) 53 F.(2d) 381, 82 A. L. R. 325, Bedell v. Commissioner (C. C. A.) 30 F.(2d) 622, and Central Bank Block Ass'n v. Commissioner, 57 F.(2d) 5 (C. C. A. 5).