Commissioner v. Title Guarantee & Trust Co.

123 F.2d 819, 28 A.F.T.R. (P-H) 425, 1941 U.S. App. LEXIS 2824
Court of Appeals for the Second Circuit·Decided December 1, 1941·No. No. 25·Published·Cited by 2 cases

Opinion

PER CURIAM.

The precise question presented by this appeal was decided by the Circuit Court of Appeals for the Third Circuit in Commissioner v. Warren Webster Trust No. 1, 122 F.2d 915, opinion filed October 6, 1941. For the reasons there stated we think the decision of the Board was correct. Order affirmed.

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Commissioner v. Title Guarantee & Trust Co., 123 F.2d 819, 28 A.F.T.R. (P-H) 425, 1941 U.S. App. LEXIS 2824 (2d Cir. 1941).

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29 T.C. 693 (U.S. Tax Court, 1958)