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Commissioner of I.R. v. Est. of Swink

Circuit Court of Appeals, Fourth Circuit
Mar 20, 1946
155 F.2d 723 (4th Cir. 1946)

Opinion

No. 5465.

March 20, 1946.

On Petition to Review the Decision of the Tax Court of the United States.

Norman S. Altman, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

James Mullen, of Richmond, Va. (Williams, Mullen Hazelgrove, of Richmond, Va., on the brief), for respondent.


This cause came on to be heard on the transcript of the record from the Tax Court of the United States, and was argued by counsel.

On consideration whereof, it is now here ordered and adjudged by this Court that the decision of the said Tax Court of the United States, in this cause, be, and the same is hereby, affirmed on the authority of Yoke v. Fleming, 4 Cir., 145 F.2d 472.


Summaries of

Commissioner of I.R. v. Est. of Swink

Circuit Court of Appeals, Fourth Circuit
Mar 20, 1946
155 F.2d 723 (4th Cir. 1946)
Case details for

Commissioner of I.R. v. Est. of Swink

Case Details

Full title:COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Angus O. SWINK…

Court:Circuit Court of Appeals, Fourth Circuit

Date published: Mar 20, 1946

Citations

155 F.2d 723 (4th Cir. 1946)

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