Commissioner of Internal Revenue v. Logan

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Harry A. LOGAN, Respondent

Court: Circuit Court of Appeals, Third Circuit

Date published: Feb 15, 1940

109 F.2d 1014 (3d Cir. 1940)

Opinion

No. 7270.

February 15, 1940.

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

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L.W. Post, Sp. Assts. to Atty. Gen., for petitioner.

David W. Richmond, of Washington, D.C., for respondent.

Before MARIS, CLARK, and JONES, Circuit Judges.

PER CURIAM.

The decision of the Board of Tax Appeals is reversed upon the authority of Commissioner v. Hart, 3 Cir., 106 F.2d 269.