Smith v. Commissioner of Internal Revenue
113 F.2d 114, 25 A.F.T.R. (P-H) 344, 1940 U.S. App. LEXIS 3319
This text of 113 F.2d 114 (Smith v. Commissioner of Internal Revenue) 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.
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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).
Opinion
Henry C. and Lillie M. Wright SMITH, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Circuit Court of Appeals, Second Circuit.
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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113 F.2d 114, 25 A.F.T.R. (P-H) 344, 1940 U.S. App. LEXIS 3319, Counsel Stack Legal Research, https://law.counselstack.com/opinion/smith-v-commissioner-of-internal-revenue-ca2-1940.