UNITED STATES OF AMERICA, APPELLANT,
v.
JOHN S. FLANNERY, AND AMERICAN SECURITY AND TRUST COMPANY, EXECUTORS UNDER LAST WILL AND TESTAMENT OF WILLIAM B. HIBBS, DECEASED, APPELLEES; SAME V. ADA BAIN SPAID AND WILLIAM SPAID; EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF W. W. SPAID, DECEASED, APPELLEES
UNITED STATES OF AMERICA, APPELLANT,
JOHN S. FLANNERY, AND AMERICAN SECURITY AND TRUST COMPANY, EXECUTORS UNDER LAST WILL AND TESTAMENT OF WILLIAM B. HIBBS, DECEASED, APPELLEES; SAME V. ADA BAIN SPAID AND WILLIAM SPAID; EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF W. W. SPAID, DECEASED, APPELLEES
106 F.2d 315
United States Court of Appeals for the Fourth Circuit (1939)
Positive Treatment
Cited by 4 cases
Opinion of the Court
Careful consideration of the questions involved in these cases convinces us that the decisions below were correct for reasons adequately stated in the opinions of the District Judge. Flannery v. United States, 25 F.Supp. 677; Spaid v. United States, 28 F.Supp. 670. As nothing could be added by further discussion of the questions, in the decision of which the lower court followed decisions of the Second Circuit (Helvering v. Archbald, 70 F.2d 720, Helvering v. Walbridge, 70 F.2d 683), the opinions of the District Judge are adopted as the opinions of this Court.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Commissioner of Internal Revenue v. Whitney and other consolidated cases, 169 F.2d 562 (2d Cir. 1948)
-
United States v. Herring, 240 F.2d 225 (4th Cir. 1957)
Authorities Cited
- Helvering v. Walbridge, 70 F.2d 683 (2d Cir. 1934)
- Helvering v. Archbald, 70 F.2d 720 (2d Cir. 1934)