Rowland v. Commissioner of Internal Revenue
115 F.2d 504, 25 A.F.T.R. (P-H) 1030, 1940 U.S. App. LEXIS 2914
CourtCourt of Appeals for the Third Circuit
DecidedNovember 20, 1940
DocketNos. 7317, 7318
StatusPublished
This text of 115 F.2d 504 (Rowland v. Commissioner of Internal Revenue) 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
Rowland v. Commissioner of Internal Revenue, 115 F.2d 504, 25 A.F.T.R. (P-H) 1030, 1940 U.S. App. LEXIS 2914 (3d Cir. 1940).
Opinion
The decision of the Board of Tax Appeals, 40 B.T.A. 11, is affirmed upon the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46. S.Ct. 172, 70 L.Ed. 384; Ewart v. Commissioner of Internal Revenue, 3 Cir., 98 F.2d 649; and Commissioner of Internal Revenue v. Emerson, 3 Cir., 98 F. 2d 650, certiorari denied 305 U.S. 642, 59 S.Ct. 145, 83 L.Ed. 414.
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Related
Metcalf & Eddy v. Mitchell
269 U.S. 514 (Supreme Court, 1926)
Ewart v. Commissioner of Internal Revenue
98 F.2d 649 (Third Circuit, 1938)
Rowland v. Commissioner
40 B.T.A. 11 (Board of Tax Appeals, 1939)
Commissioner v. Emerson
98 F.2d 650 (Third Circuit, 1938)
Arthur C. Harvey Co. v. United States
305 U.S. 642 (Supreme Court, 1938)
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Bluebook (online)
115 F.2d 504, 25 A.F.T.R. (P-H) 1030, 1940 U.S. App. LEXIS 2914, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rowland-v-commissioner-of-internal-revenue-ca3-1940.