Sweigard v. Commissioner

Third Circuit Court of Appeals

Argued June 4, 1946.

Decided June 13, 1945.

Third Circuit Court of Appeals · decided 1945-06-13

Cited by 2 later decisions (1 by the Supreme Court) — most recently April 1947

1 federal appellate ·

2 counsel of record

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1945-06-13

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¶1George P. Orr, of Philadelphia, Pa. (Orr, Hall, Williams & Baxter, of Philadelphia, Pa., on the brief), for petitioner.

¶2Harry Baum, -of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.

¶3Before BIGGS and MARTIN, Circuit Judges, and KALODNER, District Judge.

¶4PER CURIAM.

¶5The decision of the Tax Court of the United States is affirmed.