SMITH v. COMMISSIONER OF INTERNAL REVENUE, 113 F.2d 114 (2nd Cir. 1940)

Henry C. and Lillie M. Wright SMITH, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 356.Circuit Court of Appeals, Second Circuit.
July 8, 1940.

On Petition to Review the Decision of the United States Board of Tax Appeals.

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.