Case ID: f2d_149/html/0646-03.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

Joseph L. SWEIGARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8856.
    Circuit Court of Appeals, Third Circuit.
    Argued June 4, 1946.
    Decided June 13, 1945.
    George P. Orr, of Philadelphia, Pa. (Orr, Hall, Williams & Baxter, of Philadelphia, Pa., on the brief), for petitioner.
    Harry Baum, -of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS and MARTIN, Circuit Judges, and KALODNER, District Judge.
   PER CURIAM.

The decision of the Tax Court of the United States is affirmed.