Public-domain · open source

141 F.2d 494

Docket No. 303.

Commissioner v. Estate Smith

Second Circuit Court of Appeals

Decided March 21, 1944.

Second Circuit Court of Appeals · decided 1944-03-21

2 counsel of record

Relies on United States v. Merriam · Bank of New York v. Helvering

Opinion by (per_curiam) · Decided 1944-03-21

¶1for petitioner. Ray A. Brown, of Washington, D. G,

¶2Raymond J. Walsh, of New York City, for respondents.

¶3Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

¶4PER CURIAM.

¶5Affirmed 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.