Opinion · Court of Appeals for the Second Circuit

Kimball v. Commissioner

Kimball v. Comm’r, 71 F.2d 1011 (2d Cir. 1934)

Type: Opinion
Court: Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1934-06-25
Topic: general

PER CURIAM. Affirmed on the authority of Porter v. Com’r, 288 U. S. 436, 53 S. Ct. 451, 77 L.

Citator

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

Cited by: 1 opinion

KIMBALL v. COMMISSIONER OF INTERNAL REVENUE,71 F.2d 1011(2nd Cir. 1934)

Day KIMBALL, Lawrence Kimball, and Hartford-Connecticut Trust Company, as

Administrators with the Will Annexed of Jeanie L. Kimball, Deceased,

Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 423.

Circuit Court of Appeals, Second Circuit.

June 25, 1934.

Appeal from the United States Board of Tax Appeals.

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

Perkins, Malone Washburn, of New York City (Watson Washburn, of New York City, of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and F.A. Le Sourd, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

Affirmed on the authority of Porter v. Com'r,288 U.S. 436, 53 S. Ct. 451, 77 L. Ed. 880; Burnet v. Guggenheim,288 U.S. 280, 53 S. Ct. 369, 77 L. Ed. 748; Burnet v. Wells,289 U.S. 670, 53 S. Ct. 761, 77 L. Ed. 1439.