U.S. Court of Appeals for the Fourth Circuit, 1946

Commissioner of Internal Revenue v. Estate of Swink

U.S. Court of Appeals for the Fourth Circuit · Decided March 20, 1946 · Per Curiam

155 F.2d 723; 34 A.F.T.R. (P-H) 1406; 1946 U.S. App. LEXIS 3695 (Federal Reporter, Second Series)

Counsel

Norman S. Altman, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., on the brief), for petitioner., •James Mullen, of Richmond, Va. (Williams, Mullen & Hazelgrove, of Richmond, Va., on the brief), for respondent.

Cases that cite this one

2 later published cases cite this decision.

Krause v. Yoke (District Court, N.D. West Virginia 1950)
Commissioner of Internal Revenue v. Maresi (2d Cir. 1946)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

This cause came on to be heard on the transcript of the record from the Tax Court of the United States, and was argued by counsel.

On consideration whereof, it is now here ordered and adjudged by this Court that the decision of the said Tax Court of the United States, in this cause, be, and the same is hereby, affirmed on the authority of Yoke v. Fleming, 4 Cir., 145 F. 2d 472.

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