Court Opinion

ID: 6909100
Source: CourtListenerOpinion
Date Created: 2022-07-23 22:13:03.287541+00
Date Added: 2024-06-11T16:06:28.034952
License: Public Domain

PER CURIAM.
The decision of the Tax Court is affirmed on the authority of Englar’s Estate v. Commissioner, 2 Cir., 166 F.2d 540; Smart v. Commissioner, 2 Cir., 152 F.2d 333, certiorari denied 327 U.S. 804, 66 S.Ct. 962, 90 L.Ed. 1028; Civiletti v. Commissioner, 2 Cir., 152 F.2d 332, certiorari denied 327 U.S. 804, 66 S.Ct. 963, 90 L.Ed. 1029.