COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
v.
HARRY A. LOGAN, . RESPONDENT
COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
HARRY A. LOGAN, . RESPONDENT
109 F.2d 1014
United States Court of Appeals for the Third Circuit (1940)
Opinion of the Court
The decision of the Board of Tax Appeals is reversed upon the authority of Commissioner v. Hart, 3 Cir., 106 F.2d 269.