Case Name: Smith v. Higgins, Collector of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1939-10-09
Citations: 308 U.S. 561
Docket Number: No. 147
Parties: Smith v. Higgins, Collector of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 308
Pages: 561–562

Head Matter:
No. 147.
Smith v. Higgins, Collector of Internal Revenue.
October 9, 1939.

Opinion:
Petition for writ of certio- rari to the Circuit Court of Appeals for the Second Circuit- denied.
Mr. David Sher for petitioner. Assistant Solicitor General Bell and Messrs. Sewall Key, J. Louis Monarch, Joseph M. Jones, and Warner W. Gardner for respondent.