Commissioner of Internal Revenue v. Logan
This text of 109 F.2d 1014 (Commissioner of Internal Revenue v. Logan) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
Harry A. LOGAN, Respondent.
Circuit Court of Appeals, Third Circuit.
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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