Higgins v. Smith

308 U.S. 473 (1940)

HIGGINS, COLLECTOR OF INTERNAL REVENUE,

v.

SMITH.

No. 146.

Supreme Court of United States.

Argued December 5, 1939.

Decided January 8, 1940.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT.

Assistant Attorney General Clark, with whom Solicitor General Jackson and Messrs. Sewall Key, Arnold Raum, and Joseph M. Jones were on the brief, for petitioner.

Mr. David Sher for respondent.

Certiorari was allowed[1] from the judgment of the Circuit Court of Appeals for the Second Circuit[2] on account of an asserted conflict between the decision below and that of the Circuit…