Commissioner v. Estate Smith
141 F.2d 494, 33 A.F.T.R. (P-H) 51, 1944 U.S. App. LEXIS 3711
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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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).
141 F.2d 494 (Commissioner v. Estate Smith) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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)