JOHN T. ROWLAND, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT (TWO CASES)
JOHN T. ROWLAND, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT (TWO CASES)
115 F.2d 504
United States Court of Appeals for the Third Circuit (1940)
Positive Treatment
Cited by 6 cases
Opinion of the Court
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
United States v. Valenti, 134 F.2d 362 (2d Cir. 1943)
-
United States v. Novick, 124 F.2d 107 (2d Cir. 1941)
-
Cochran v. Commissioner of Internal Revenue, 135 F.2d 45 (5th Cir. 1943)
Authorities Cited
- Metcalf & Eddy v. Mitchell, 269 U.S. 514 (U.S. 1926)
- Ewart v. Commissioner of Internal Revenue, 98 F.2d 649 (3d Cir. 1938)
- Herndon v. Pulaski Cnty., 305 U.S. 642 (U.S. 1938)
- Cooper v. O'Connor, 305 U.S. 642 (U.S. 1938)
- Commissioner of Internal Revenue v. Emerson, 98 F.2d 650 (3d Cir. 1938)