Smith v. Commissioner of Internal Revenue, 113 F.2d 114 (2d Cir. 1940)
Annotate this Case
U.S. Court of Appeals for the Second Circuit
- 113 F.2d 114 (2d Cir. 1940)
July 8, 1940
113 F.2d 114 (1940)
Henry C. and Lillie M. Wright SMITH, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 356.
July 8, 1940.
July 8, 1940
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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