Kimball v. COMMISSIONER OF INTERNAL REVENUE, 423.

• Decision Date: 25 June 1934
• Docket Number: No. 423.,423.
• Citation: 71 F.2d 1011
• Parties: Day KIMBALL, Lawrence Kimball, and Hartford-Connecticut Trust Company, as Administrators with the Will Annexed of Jeanie L. Kimball, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
• Court: U.S. Court of Appeals — Second Circuit

71 F.2d 1011 (1934)

Day KIMBALL, Lawrence Kimball, and Hartford-Connecticut Trust Company, as Administrators with the Will Annexed of Jeanie L. Kimball, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 423.

Circuit Court of Appeals, Second Circuit.

June 25, 1934.

Perkins, Malone & Washburn, of New York City (Watson Washburn, of New York City, of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and F. A. Le Sourd, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

Affirmed on the authority of Porter v. Com'r, 288 U. S. 436, 53 S. Ct. 451, 77 L. Ed. 880; Burnet v. Guggenheim, 288 U. S. 280, 53 S. Ct. 369, 77 L. Ed. 748; Burnet v. Wells, 289 U. S. 670, 53 S. Ct. 761, 77 L. Ed. 1439.