From Casetext: Smarter Legal Research

Pinnell v. Commissioner of Internal Revenue

Circuit Court of Appeals, Third Circuit
Dec 12, 1942
132 F.2d 126 (3d Cir. 1942)

Opinion

No. 8063.

Argued December 9, 1942.

Decided December 12, 1942. As Amended on Denial of Rehearing January 20, 1943.

Max Turner, of New York City (Kenneth Carroad, of New York City, on the brief), for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, and A.F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before MARIS, JONES, and GOODRICH, Circuit Judges.


The decision of the Board of Tax Appeals is affirmed for the reasons fully and satisfactorily set forth in its opinion.


Summaries of

Pinnell v. Commissioner of Internal Revenue

Circuit Court of Appeals, Third Circuit
Dec 12, 1942
132 F.2d 126 (3d Cir. 1942)
Case details for

Pinnell v. Commissioner of Internal Revenue

Case Details

Full title:PINNELL v. COMMISSIONER OF INTERNAL REVENUE

Court:Circuit Court of Appeals, Third Circuit

Date published: Dec 12, 1942

Citations

132 F.2d 126 (3d Cir. 1942)