Commissioner v. Estate Smith
141 F.2d 494, 33 A.F.T.R. (P-H) 51, 1944 U.S. App. LEXIS 3711
This text of 141 F.2d 494 (Commissioner v. Estate Smith) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Commissioner v. Estate Smith, 141 F.2d 494, 33 A.F.T.R. (P-H) 51, 1944 U.S. App. LEXIS 3711 (2d Cir. 1944).
Opinion
Affirmed on authority of United States v. Merriam, 263 U.S. 179, 44 S.Ct. 69, 68 L.Ed. 240, 29 A.L.R. 1547; and Bank of New York v. Helvering, 2 Cir., 132 F.2d 773.
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Related
United States v. Merriam
263 U.S. 179 (Supreme Court, 1923)
Bank of New York v. Helvering
132 F.2d 773 (Second Circuit, 1943)
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Bluebook (online)
141 F.2d 494, 33 A.F.T.R. (P-H) 51, 1944 U.S. App. LEXIS 3711, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-estate-smith-ca2-1944.