Swent
Swent v. United States
162 F.2d 710·35 A.F.T.R. (P-H) 1556·1947 U.S. App. LEXIS 3355
United States Court of Appeals for the Ninth CircuitJuly 21, 1947No. 11526California56 words
Lead Opinion
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 .