Case ID: f2d_141/html/0494-02.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

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of George C. SMITH, Jr., Deceased, et al., Respondents.
    No. 303.
    Circuit Court of Appeals, Second Circuit.
    March 21, 1944.
    for petitioner. Ray A. Brown, of Washington, D. G,
    Raymond J. Walsh, of New York City, for respondents.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Affirmed on authority of United States v. Merriam, 263 U.S. 179, 44 S.Ct. 69, 68 L.Ed. 240, 29 A.L.R. 1547; and Bank of New York v. Helvering, 2 Cir., 132 F.2d 773.