PFAFF v. COMMISSIONER OF INTERNAL REVENUE, 113 F.2d 114 (2nd Cir. 1940)

Norman J. PFAFF and Frank B. Wallace, Executors of Estate of William L. Wallace, Deceased, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 337.Circuit Court of Appeals, Second Circuit.
July 8, 1940.

On Petition for Review from the United States Board of Tax Appeals.

Laurence Sovik, of Syracuse, N.Y. (Costello, Cooney Fearon, of Syracuse, N.Y., of counsel), for appellants.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for appellee.

Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.

PER CURIAM.

Decision affirmed.