U.S. Court of Appeals for the Ninth Circuit, 1947

Swent v. United States

U.S. Court of Appeals for the Ninth Circuit · Decided July 21, 1947

162 F.2d 710; 35 A.F.T.R. (P-H) 1556; 1947 U.S. App. LEXIS 3355 (Federal Reporter, Second Series)

Opinion of the Court

PER CURIAM.

The judgment of the District Court is affirmed upon the authority of Commissioner v. Swent, 4 Cir., 155 F.2d 513, certiorari denied 329 U.S. 801, 67 S.Ct. 491, and Commissioner v. Fiske’s Estate, 7 Cir., 128 F.2d 487, certiorari denied 317 U.S. 635, 63 S.Ct. 63, 87 L.Ed. 512.

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