Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Second Circuit, 1940

Smith v. Commissioner of Internal Revenue

Smith v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided July 8, 1940 · Swan, Augustus N. Hand, and Patterson, Circuit Judges
113 F.2d 114; 25 A.F.T.R. (P-H) 344; 1940 U.S. App. LEXIS 3319 (Federal Reporter, Second Series)

Smith v. Commissioner of Internal Revenue

Opinion

113 F.2d 114 (1940)

Henry C. and Lillie M. Wright SMITH, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 356.

Circuit Court of Appeals, Second Circuit.

July 8, 1940.

Henry C. Smith, of New York City, for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and William L. Cary, Sp. Assts. to Atty. Gen., for respondent.

Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.

PER CURIAM.

Decision affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

↑