COMMISSIONER OF INTERNAL REVENUE v. ESTATE, 141 F.2d 494 (2nd Cir. 1944)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of George C. SMITH, Jr., Deceased, et al., Respondents.

No. 303.Circuit Court of Appeals, Second Circuit.
March 21, 1944.

On petition to review an order of the Tax Court of the United States expunging a deficiency in income taxes for the year 1936.

Ray A. Brown, of Washington, D.C., for petitioner.

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

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

PER CURIAM.

Affirmed 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.