ESTATE OF OLIVER v. COMMR. OF INTERNAL REVENUE, 148 F.2d 210 (3rd Cir. 1945)

ESTATE of Olive Hume OLIVER, Deceased. William Hume OLIVER and Harbaugh Miller, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 8802.Circuit Court of Appeals, Third Circuit.Argued April 2, 1945.
Decided April 5, 1945.

On Petition for Review of the Decision of the Tax Court of the United States.

S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Elias Sunstein, both of Pittsburgh, Pa., on the brief), for petitioners.

Bernard Chertcoff, of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A.F. Prescott, and Robert Koerner, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed.