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Taggart's Estate v. Commr. of Internal Revenue

Circuit Court of Appeals, Third Circuit
Oct 31, 1942
131 F.2d 220 (3d Cir. 1942)

Opinion

No. 8019.

Argued July 10, 1942.

Decided October 31, 1942.

Appeal from United States Board of Tax Appeals.

Petition by the estate of Joseph P. Taggart, deceased, Fidelity Trust Company, executor of the estate of Gertrude R. Taggart, deceased, executrix, to review decisions of the Board of Tax Appeals redetermining deficiencies in taxes imposed by the Commissioner of Internal Revenue.

Decisions vacated and cause remanded for further consideration.

S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Julian H. Ruslander, both of Pittsburgh, Pa., on the brief), for petitioner.

Newton K. Fox, Spec. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before MARIS, JONES, and GOODRICH, Circuit Judges.


In view of the enactment of Section 134 of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Acts, the decisions of the Board of Tax Appeals are vacated and the cause is remanded for further consideration of the petitioner's tax liabilities in the light of the provisions of that section.


Summaries of

Taggart's Estate v. Commr. of Internal Revenue

Circuit Court of Appeals, Third Circuit
Oct 31, 1942
131 F.2d 220 (3d Cir. 1942)
Case details for

Taggart's Estate v. Commr. of Internal Revenue

Case Details

Full title:TAGGART'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

Court:Circuit Court of Appeals, Third Circuit

Date published: Oct 31, 1942

Citations

131 F.2d 220 (3d Cir. 1942)