Commissioner v. Estate Smith

U.S. Court of Appeals for the Second Circuit March 21, 1944

Commissioner v. Estate Smith, 141 F.2d 494 (2d Cir. 1944)

33 A.F.T.R. (P-H) 51; 1944 U.S. App. LEXIS 3711

Opinion of the Court

PER CURIAM.

Affirmed on authority of United States v. Merriam, 263 U.S. 179, 44 S.Ct. 69, 68 L.Ed. 240, 29 A.L.R. 1547; and Bank of New York v. Helvering, 2 Cir., 132 F.2d 773.

Reference

Full Case Name: COMMISSIONER OF INTERNAL REVENUE v. ESTATE of George C. SMITH, Jr.
Status: Published