Legal Opinion
Smith v. Commissioner
Court of Appeals for the Fourth Circuit
Decided June 2, 1972No. 72-1025Published
1Per curiam
The decision of the Tax Court is affirmed on its opinion. Smith et al. v. Commissioner, 56 T.C. 1249.
Affirmed.
2Cases cited1 opinion
- Smith v. CommissionerUnited States Tax Court · 1971