Case Name: Hurlbut W. SMITH, Appellee, v. Frank J. SHAUGHNESSY, Collector, Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1942-06-19
Citations: 128 F.2d 742
Docket Number: No. 282
Parties: Hurlbut W. SMITH, Appellee, v. Frank J. SHAUGHNESSY, Collector, Appellant.
Judges: Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 128
Pages: 742–742

Head Matter:
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.

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