Elliott v. COMMISSIONER OF INTERNAL REVENUE, 7455.

• Decision Date: 21 February 1941
• Docket Number: No. 7455.,7455.
• Citation: 117 F.2d 1012
• Parties: ELLIOTT v. COMMISSIONER OF INTERNAL REVENUE.
• Court: U.S. Court of Appeals — Third Circuit

117 F.2d 1012 (1941)

ELLIOTT v. COMMISSIONER OF INTERNAL REVENUE.

No. 7455.

Circuit Court of Appeals, Third Circuit.

February 21, 1941.

William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.

Wm. L. Cary, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS and JONES, Circuit Judges.

PER CURIAM.

The decision of the Board of Tax Appeals is affirmed upon the authority of Higgins v. Commissioner, 61 S.Ct. 475, 85 L.Ed. ___.