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Smith v. Commissioner of Internal Revenue

113 F.2d 114, 25 A.F.T.R. (P-H) 344, 1940 U.S. App. LEXIS 3319
Court of Appeals for the Second Circuit·Decided July 8, 1940·No. 356·Published

Opinion

113 F.2d 114 (1940)

Henry C. and Lillie M. Wright SMITH, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 356.

Circuit Court of Appeals, Second Circuit.

July 8, 1940.

Henry C. Smith, of New York City, for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and William L. Cary, Sp. Assts. to Atty. Gen., for respondent.

Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.

PER CURIAM.

Decision affirmed.

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Smith v. Commissioner of Internal Revenue, 113 F.2d 114, 25 A.F.T.R. (P-H) 344, 1940 U.S. App. LEXIS 3319 (2d Cir. 1940).

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