Smith v. Commissioner
459 F.2d 1043
This text of 459 F.2d 1043 (Smith v. Commissioner) 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.
Bluebook
Smith v. Commissioner, 459 F.2d 1043 (4th Cir. 1972).
Opinion
The decision of the Tax Court is affirmed on its opinion. Smith et al. v. Commissioner, 56 T.C. 1249.
Affirmed.
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Related
Smith v. Commissioner
56 T.C. 1249 (U.S. Tax Court, 1971)
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Bluebook (online)
459 F.2d 1043, Counsel Stack Legal Research, https://law.counselstack.com/opinion/smith-v-commissioner-ca4-1972.