Tax
Lloyd-Smith v. Commissioner of Internal Revenue
313 U.S. 588·Supreme Court of the United States·1941
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 977.
Lloyd-Smith v. Commissioner of Internal Revenue.
June 2, 1941.
Mr. John P. Ohl for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs., Sewall Key, Arnold Raum, and Samuel H. Levy for respondent.
[MAJORITY]
Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.