Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of George C. SMITH, Jr., Deceased, et al., Respondents
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1944-03-21
Citations: 141 F.2d 494
Docket Number: No. 303
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of George C. SMITH, Jr., Deceased, et al., Respondents.
Judges: Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 141
Pages: 494–494

Head Matter:
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.

Opinion:
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.