Estate of Weil v. COMMISSIONER OF INTERNAL REVENUE, 9732

• Decision Date: 02 January 1945
• Docket Number: No. 9732,9733.,9732
• Citation: 145 F.2d 240
• Parties: ESTATE of J. B. WEIL, Deceased, et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of J. B. WEIL, Deceased, et al.
• Court: U.S. Court of Appeals — Sixth Circuit

145 F.2d 240 (1944) ESTATE of J. B. WEIL, Deceased, et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of J. B. WEIL, Deceased, et al.

Nos. 9732, 9733.

Circuit Court of Appeals, Sixth Circuit.

October 18, 1944.

Writ of Certiorari Denied January 2, 1945.

Hirsch, Smith, Kilpatrick, Clay & Cody, of Atlanta, Ga., for estate of J. B. Weil et al.

Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Claude R. Marshall, J. Louis Monarch, and Bernard Chertcoff, all of Washington, D. C., for Commissioner.

Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.

Writ of Certiorari Denied January 2, 1945. See 65 S.Ct. 434.

PER CURIAM.

These cases came on to be heard upon the record and briefs and oral argument of counsel; and no reversible error appearing in the record, it is ordered that the decision of the Tax Court of the United States be, and it hereby is, affirmed, for the reasons stated in its memorandum findings of fact and opinion. Pacific National Bank v. Eaton, 141 U.S. 227, 11 S.Ct. 984, 35 L.Ed. 702; Drug, Inc., v. Hunt, 35 Del. 339, 5 W. W. Harr. 339, 168 A. 87; Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L. Ed. 788; Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655; Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239.