Smith v. Commissioner of Internal Revenue, 356 (1940)
Court: Court of Appeals for the Second Circuit
Number: 356
Visitors: 11
Judges: Swan, Augustus N. Hand, and Patterson, Circuit Judges
Filed: Jul. 08, 1940
Latest Update: Feb. 12, 2020
Summary: 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.
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.
Source: CourtListener
