Commissioner of Internal Revenue v. Logan

109 F.2d 1014

Court of Appeals for the Third Circuit·Decided February 15, 1940·No. 7270·Published

Opinion

109 F.2d 1014 (1940)

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

No. 7270.

Circuit Court of Appeals, Third Circuit.

February 15, 1940.

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.

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109 F.2d 1014 (1940)

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

No. 7270.

Circuit Court of Appeals, Third Circuit.

February 15, 1940.

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.

Commissioner of Internal Revenue v. Logan, 109 F.2d 1014 (3d Cir. 1940).

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Related

Commissioner of Internal Revenue v. Hart

106 F.2d 269 (Third Circuit, 1939)