Opinion · Court of Appeals for the Second Circuit

Commissioner v. Wallace

Comm’r v. Wallace, 71 F.2d 1002 (2d Cir. 1934)

Type: Opinion
Court: Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1934-06-04
Topic: general

PER CURIAM. Affirmed on the authority of McCormick v. Burnet, Commissioner, 283 U. S. 784, 51 S. Ct. 343, 75 L.

Citator

Commissioner v. Wallace has been questioned or limited by later authorities: relies on overruled authority: 50 S. Ct. 286 (overruled by Commissioner v. Estate of Church). Read them before relying on it. 3 later decisions cite it.

Authority status: caution
Cited by: 3 opinions

COMMISSIONER OF INTERNAL REVENUE, v. WALLACE,71 F.2d 1002(2nd Cir. 1934)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Elizabeth B. WALLACE,

Executrix under the Last Will and Testament of Emma A. Miller, Deceased,

Respondent.

No. 362.

Circuit Court of Appeals, Second Circuit.

June 4, 1934.

Appeal from the United States Board of Tax Appeals.

Petition for review of decision of the United States Board of Tax Appeals.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., for petitioner.

Cedric A. Major and Vernon C. Ryder, both of New York City, for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

Affirmed on the authority of McCormick v. Burnet, Commissioner,283 U.S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, and May v. Heiner,281 U.S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A.L.R. 1244.