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Harbison v. Commissioner of Internal Revenue

Circuit Court of Appeals, Second Circuit
Jan 8, 1934
68 F.2d 1004 (2d Cir. 1934)

Opinion

No. 208.

January 8, 1934.

Appeal from the United States Board of Tax Appeals.

The taxpayer petitions for a review of an order of the Board redetermining a deficiency in income tax for the year 1928. Order reversed.

For the opinion below, see 26 B.T.A. 896.

J.E. MacCloskey, Jr., of Pittsburgh, Pa. (Hugh Satterlee, of New York City, of counsel), for petitioner.

Sewall Key and J.P. Jackson, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.


The question presented is identical with that decided in Bliss v. Commissioner, 68 F.2d 890, handed down herewith. For the reasons there stated, the order must be, and is, reversed.

L. HAND, Circuit Judge, dissents.


Summaries of

Harbison v. Commissioner of Internal Revenue

Circuit Court of Appeals, Second Circuit
Jan 8, 1934
68 F.2d 1004 (2d Cir. 1934)
Case details for

Harbison v. Commissioner of Internal Revenue

Case Details

Full title:William Albert HARBISON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:Circuit Court of Appeals, Second Circuit

Date published: Jan 8, 1934

Citations

68 F.2d 1004 (2d Cir. 1934)