Case ID: f2d_170/html/0272-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Alexander C. YARNALL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9600.
    United States Court of Appeals Third Circuit.
    Argued Oct. 4, 1948.
    Decided Oct. 12, 1948.
    H. Ober Hess, of Philadelphia, Pa. (William R. Spofford and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., on the brief), for petitioner.
    Morton K. Rothschild, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    . Before MARIS, McLAUGHLIN-, and O’CONNELL, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court will be affirmed -for the reasons stated in the opinion of Judge Murdock, 9 T.C. 616, with which we are in full accord.