Commissioner v. Smith

Sixth Circuit Court of Appeals

Decided Jan. 16, 1939.

Sixth Circuit Court of Appeals · decided 1939-01-16

2 counsel of record

Decided 1939-01-16

¶1James W. Morris, of Washington, D. C., for petitioner.

¶2L. F. Loux and Joseph Schlitz, both of Cleveland, Ohio, for respondent.

¶3Before HICKS, ALLEN, and HAMILTON, Circuit Judges.

¶4PER CURTAM.

¶5The order of the Board of Tax Appeals entered November 25, 1936, and which petitioner, Commissioner of Internal Revenue, seeks to have reviewed, is affirmed upon the grounds and for the reasons stated in the memorandum opinion of the Board filed October 13, 1936.