Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. W. C. SMITH, Better Known as William C. Smith, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1939-01-16
Citations: 101 F.2d 1007
Docket Number: No. 7727
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. W. C. SMITH, Better Known as William C. Smith, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 101
Pages: 1007–1007

Head Matter:
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.

Opinion:
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.