Case ID: f2d_128/html/0742-04.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Hurlbut W. SMITH, Appellee, v. Frank J. SHAUGHNESSY, Collector, Appellant.
    No. 282.
    Circuit Court of Appeals, Second Circuit.
    June 19, 1942.
    L. W. Post, of Washington, D. C., for appellant.
    Basil B. Aylesworth, of Syracuse, N. Y., for appellee.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Reversed and complaint dismissed on the authority of Herzog v. Commissioner, 2 Cir., 116 F.2d 591.