Opinion · Court of Appeals for the Second Circuit

Lockwood v. McGowan

86 F.2d 1005

Type: Opinion
Court: Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1936-11-02
Topic: general

PER CURIAM. Judgment (13 F.Supp. 966), affirmed on the authority of Porter v. Commissioner (C.C.A.) 60 F. (2d) 673.

Citator

UpLaw has not yet analyzed Lockwood v. McGowan. The absence of a flag is not a finding that it is good law.

Cited by: 1 opinion

LOCKWOOD v. McGOWAN,86 F.2d 1005(2nd Cir. 1936)

Thomas B. LOCKWOOD, as Executor of the last Will and Testament of Marion

Birge Lockwood, Deceased, Plaintiff-Appellee, v. George T. McGOWAN,

Collector of Internal Revenue for the Twenty-Eighth District of New York,

Defendant-Appellant.

No. 74.

Circuit Court of Appeals, Second Circuit.

November 2, 1936.

Appeal from the District Court of the United States for the Western District of New York.

Appeal from the United States District Court for the Western District of New York. Action to recover federal estate taxes paid. Judgment for plaintiff; defendant appeals. Judgment affirmed.

George L. Grobe, U.S. Atty., of Buffalo, N.Y., Joseph J. Doran, Asst. U.S. Atty., of Rochester, N.Y., Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, John M. Hudson, and Paul R. Russell, Sp. Assts. to Atty. Gen., for appellant.

Burke Desmond, of Buffalo, N.Y. (Thomas C. Burke, of Buffalo, N Y, of counsel), for appellee.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

PER CURIAM.

Judgment (13 F. Supp. 966), affirmed on the authority of Porter v. Commissioner (C.C.A.)60 F.2d 673.