Case ID: f2d_101/html/1007-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURTAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. W. C. SMITH, Better Known as William C. Smith, Respondent.
    No. 7727.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 16, 1939.
    James W. Morris, of Washington, D. C., for petitioner.
    L. F. Loux and Joseph Schlitz, both of Cleveland, Ohio, for respondent.
    Before HICKS, ALLEN, and HAMILTON, Circuit Judges.
   PER CURTAM.

The order of the Board of Tax Appeals entered November 25, 1936, and which petitioner, Commissioner of Internal Revenue, seeks to have reviewed, is affirmed upon the grounds and for the reasons stated in the memorandum opinion of the Board filed October 13, 1936.