Legal Opinion
Swent v. United States
Court of Appeals for the Ninth Circuit
Decided July 21, 1947No. 11526PublishedCited by 1 opinion
1Per curiam
The judgment of the District Court is affirmed upon the authority of Commissioner v. Swent, 4 Cir., 155 F.2d 513, certiorari denied 329 U.S. 801, 67 S.Ct. 491, and Commissioner v. Fiske’s Estate, 7 Cir., 128 F.2d 487, certiorari denied 317 U.S. 635, 63 S.Ct. 63, 87 L.Ed. 512.
2Cases cited2 opinions
- Commissioner of Internal Revenue v. SwentCourt of Appeals for the Fourth Circuit · 1946
- Commissioner of Internal Revenue v. Fiske's EstateCourt of Appeals for the Seventh Circuit · 1942
3Cited by1 opinion
- United States v. LoweCourt of Appeals for the Second Circuit · 1949