COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
v.
WILLIAM S. BARBOUR, RESPONDENT
COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
WILLIAM S. BARBOUR, RESPONDENT
121 F.2d 728
United States Court of Appeals for the Third Circuit (1941)
Positive Treatment
Cited by 3 cases
Opinion of the Court
The decision of the Board of Tax Appeals is reversed upon the authority of United States v. Pelzer, 61 S.Ct. 659, 85 L.Ed. -, and Ryerson v. United States, 61 S.Ct. 656, 85 L.Ed. -, and the cause is remanded to the Board for further proceedings not inconsistent with the opinions of the Supreme Court in those cases.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Helvering v. Rubinstein, 124 F.2d 969 (8th Cir. 1942)
-
Podovinnikoff v. Miller, 179 F.2d 937 (3d Cir. 1950)
-
Commissioner of Internal Revenue v. Brandegee, 123 F.2d 58 (1st Cir. 1941)
Authorities Cited
- United States v. Pelzer, 312 U.S. 399 (U.S. 1941)
- Ryerson v. United States, 312 U.S. 405 (U.S. 1941)