Helvering v. Supplee

118 F.2d 347, 26 A.F.T.R. (P-H) 703, 1941 U.S. App. LEXIS 4006
Court of Appeals for the Third Circuit·Decided March 5, 1941·No. Nos. 7385, 7413·Published

Opinion

PER CURIAM.

The sole question presented by the appeals at bar is ruled by the decision of the Supreme Court in the case of Guggenheim v. Rasquin, 61 S.Ct. 507, 85 L.Ed. -, in favor of the contention of the petitioner.

Accordingly, the decisions of the Board of Tax Appeals are reversed and the causes are remanded for determination of taxes in accordance with the decision of the Supreme Court which we have cited.

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Helvering v. Supplee, 118 F.2d 347, 26 A.F.T.R. (P-H) 703, 1941 U.S. App. LEXIS 4006 (3d Cir. 1941).

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Related

Guggenheim v. Rasquin
312 U.S. 254 (Supreme Court, 1941)