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Commissioner of Internal Revenue, v. Barbour

Circuit Court of Appeals, Third Circuit
Jul 8, 1941
121 F.2d 728 (3d Cir. 1941)

Opinion

No. 7496.

July 8, 1941.

On Petition for Review of the Decision of the United States Board of Tax Appeals.

Michael H. Cardozo, IV, Sp. Asst. Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Arthur D. Hammond, of New York City, for respondent.

Before BIGGS, MARIS, and CLARK, Circuit Judges.


The decision of the Board of Tax Appeals is reversed upon the authority of United States v. Pelzer, 61 S.Ct. 659, 85 L.Ed. ___, and Ryerson v. United States, 61 S.Ct. 656, 85 L.Ed. ___, and the cause is remanded to the Board for further proceedings not inconsistent with the opinions of the Supreme Court in those cases.


Summaries of

Commissioner of Internal Revenue, v. Barbour

Circuit Court of Appeals, Third Circuit
Jul 8, 1941
121 F.2d 728 (3d Cir. 1941)
Case details for

Commissioner of Internal Revenue, v. Barbour

Case Details

Full title:COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. William S. BARBOUR…

Court:Circuit Court of Appeals, Third Circuit

Date published: Jul 8, 1941

Citations

121 F.2d 728 (3d Cir. 1941)

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