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

Commissioner of Internal Revenue v. Estate of Swink

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)

Commissioner of Internal Revenue v. Estate of Swink

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.

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