Swent v. United States
162 F.2d 710 | 9th Cir. | 1947
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.
