THOMAS M. LEWIS AND ADELAIDE B. LEWIS, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
THOMAS M. LEWIS AND ADELAIDE B. LEWIS, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
122 F.2d 934
United States Court of Appeals for the Third Circuit (1941)
Opinion of the Court
PER CURIAM.
The decision of the Board of Tax Appeals is affirmed upon the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Lucas v. Reed, 281 U.S. 699, 50 S.Ct. 352, 74 L.Ed. 1125; Buckner v. Commissioner, 2 Cir., 77 F. 2d 297; Ewart v. Commissioner, 3 Cir., 98 F. 2d 649; and Commissioner 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
Authorities Cited
- Metcalf & Eddy v. Mitchell, 269 U.S. 514 (U.S. 1926)
- Sherman v. United States, 281 U.S. 699 (U.S. 1930)
- Ivey v. Keeling, 281 U.S. 699 (U.S. 1930)
- Ewart v. Commissioner of Internal Revenue, 98 F.2d 649 (3d Cir. 1938)
- Buckner v. Commissioner of Internal Revenue, 77 F.2d 297 (2d Cir. 1935)
- 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)