Commissioner of Internal Revenue v. Estate of Swink
This text of 155 F.2d 723 (Commissioner of Internal Revenue v. Estate of Swink) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This cause came on to be heard on the transcript of the record from the Tax Court of the United States, and was argued by counsel.
On consideration whereof, it is now here ordered and adjudged by this Court that the decision of the said Tax Court of the United States, in this cause, be, and the same is hereby, affirmed on the authority of Yoke v. Fleming, 4 Cir., 145 F. 2d 472.
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Cite This Page — Counsel Stack
155 F.2d 723, 34 A.F.T.R. (P-H) 1406, 1946 U.S. App. LEXIS 3695, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-estate-of-swink-ca4-1946.