Case Name: Mrs. Virginia H. LIGHTSEY, Executrix of the Estate of Henry W. Lightsey, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1933-02-09
Citations: 63 F.2d 1008
Docket Number: No. 3401
Parties: Mrs. Virginia H. LIGHTSEY, Executrix of the Estate of Henry W. Lightsey, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 63
Pages: 1008–1008

Head Matter:
Mrs. Virginia H. LIGHTSEY, Executrix of the Estate of Henry W. Lightsey, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 3401.
Circuit Court of Appeals, Fourth Circuit.
Feb. 9, 1933.
Clarence A. Miller, of Washington, D. C., for petitioner.
G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., for respondent.

Opinion:
PER CURIAM.
Decision of United States Board of Tax Appeals affirmed. Judgment filed.