United States v. Flannery
U.S. Court of Appeals for the Fourth Circuit
United States v. Flannery, 106 F.2d 315 (4th Cir. 1939)
23 A.F.T.R. (P-H) 357; 1939 U.S. App. LEXIS 2990
United States v. Flannery
Opinion of the Court
Careful consideration of the questions involved in these cases convinces us that the decisions below were correct for reasons adequately stated in the opinions of the District Judge. Flannery v. United States, 25 F.Supp. 677; Spaid v. United States, 28 F.Supp. 670. As nothing could be added by further discussion of the questions, in the decision of which the lower court followed decisions of the Second Circuit (Helvering v. Archbald, 70 F.2d 720, Helvering v. Walbridge, 70 F.2d 683), the opinions of the District Judge are adopted as the opinions of this Court.
Affirmed.
Reference
- Full Case Name
- United States v. John S. FLANNERY, and American Security and Trust Company, Executors under Last Will and Testament of William B. Hibbs, Appellees SAME v. Ada Bain SPAID and William Spaid Executors under the Last Will and Testament of W. W. Spaid
- Cited By
- 4 cases
- Status
- Published