Court Opinion

ID: 1509494
Source: CourtListenerOpinion
Date Created: 2013-10-30 06:31:20.736198+00
Date Added: 2024-06-11T08:50:10.978487
License: Public Domain

113 F.2d 114 (1940)
Henry C. and Lillie M. Wright SMITH, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 356.
Circuit Court of Appeals, Second Circuit.
July 8, 1940.
Henry C. Smith, of New York City, for petitioners.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and William L. Cary, Sp. Assts. to Atty. Gen., for respondent.
Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.
PER CURIAM.
Decision affirmed.