Florence W. Bosworth, Petitioner, v. Commissioner of Internal Revenue, Respondent

United States Court of Appeals Second Circuit. - 194 F.2d 102

Argued Jan. 16, 1952.Decided Feb. 5, 1952

Milbank, Tweed, Hope & Hadley, New York City, Weston Vernon, Jr., Robert C. Barnett, Robert T. Molloy and Robert L. Woodford, all of New York City, of counsel, for petitioner.

Ellis N. Slack, Acting Asst. Atty. Gen., and Richard D. Harrison, Sp. Asst. to Atty. Gen., for respondent.

Before AUGUSTUS N. HAND and CLARK, Circuit Judges, and BRENNAN, District Judge.

PER CURIAM.

1

Affirmed on opinion of Arundell, J., 16 T.C. 572, and also on authority of Commissioner, of Internal Revenue v. Western Union Telegraph Co., 2 Cir., 141 F.2d 774.