Rowland v. Commissioner of Internal Revenue
115 F.2d 504, 25 A.F.T.R. (P-H) 1030, 1940 U.S. App. LEXIS 2914
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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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).
115 F.2d 504 (Rowland v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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)