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Elliott v. Commissioner of Internal Revenue

Circuit Court of Appeals, Third Circuit
Feb 21, 1941
117 F.2d 1012 (3d Cir. 1941)

Opinion

No. 7455.

February 21, 1941.

On Petition to Review Decision of United States Board of Tax Appeals.

William Wallace Booth, of Pittsburgh, Pa. (W.A. Seifert and Reed, Smith, Shaw McClay, all of Pittsburgh, Pa., on the brief), for petitioner.

Wm. L. Cary, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS and JONES, Circuit Judges.


The decision of the Board of Tax Appeals is affirmed upon the authority of Higgins v. Commissioner, 61 S.Ct. 475, 85 L.Ed. ___.


Summaries of

Elliott v. Commissioner of Internal Revenue

Circuit Court of Appeals, Third Circuit
Feb 21, 1941
117 F.2d 1012 (3d Cir. 1941)
Case details for

Elliott v. Commissioner of Internal Revenue

Case Details

Full title:ELLIOTT v. COMMISSIONER OF INTERNAL REVENUE

Court:Circuit Court of Appeals, Third Circuit

Date published: Feb 21, 1941

Citations

117 F.2d 1012 (3d Cir. 1941)