United States v. Flannery
United States v. John S. FLANNERY, and American Security and Trust Company, Executors under Last Will and Testament of William B. Hibbs, Appellees SAME v. Ada Bain SPAID and William Spaid Executors under the Last Will and Testament of W. W. Spaid
Opinion of the Court
Text extracted by OCR from a scanned original; check the original for exact wording.
PER CURIAM.
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.
How later courts describe this case
No later court has written an explanatory parenthetical about this case yet.
Cited by 4 cases
View all citing references →Relies on it most ⓘ
Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.