U.S. Court of Appeals for the Second Circuit, 1941

Commissioner v. Title Guarantee & Trust Co.

Commissioner v. Title Guarantee & Trust Co.
U.S. Court of Appeals for the Second Circuit · Decided December 1, 1941 · Chase, Liand, Swan
123 F.2d 819; 28 A.F.T.R. (P-H) 425; 1941 U.S. App. LEXIS 2824 (Federal Reporter, Second Series)

Commissioner v. Title Guarantee & Trust Co.

Opinion of the Court

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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