Elliott v. Commissioner
117 F.2d 1012, 26 A.F.T.R. (P-H) 490, 1941 U.S. App. LEXIS 4411
This text of 117 F.2d 1012 (Elliott v. Commissioner) 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.
Bluebook
Elliott v. Commissioner, 117 F.2d 1012, 26 A.F.T.R. (P-H) 490, 1941 U.S. App. LEXIS 4411 (3d Cir. 1941).
Opinion
The decision of the Board of Tax Appeals is affirmed upon the authority of Higgins v. Commissioner, 61 S.Ct. 475, 85 L.Ed. —.
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Related
Higgins v. Commissioner
312 U.S. 212 (Supreme Court, 1941)
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Bluebook (online)
117 F.2d 1012, 26 A.F.T.R. (P-H) 490, 1941 U.S. App. LEXIS 4411, Counsel Stack Legal Research, https://law.counselstack.com/opinion/elliott-v-commissioner-ca3-1941.