155 F.2d 723 (4th Cir. 1946), 5465, C.I.R. v. Estate of Swink

Citation: 155 F.2d 723

Party Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Angus O. SWINK, Virginia Trust Company, and Frances H. Swink, Executors, Richmond, Virginia, Respondents.

Case Date: March 20, 1946

Court: U.S. Court of Appeals — Fourth Circuit