Tax
Smith v. Higgins, Collector of Internal Revenue
308 U.S. 561·Supreme Court of the United States·1939
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Opinion
No. 147.
Smith v. Higgins, Collector of Internal Revenue.
October 9, 1939.
[MAJORITY]
Petition for writ of certio-rari to the Circuit Court of Appeals for the Second Circuit- denied.
Mr. David Sher for petitioner. Assistant Solicitor General Bell and Messrs. Sewall Key, J. Louis Monarch, Joseph M. Jones, and Warner W. Gardner for respondent.