Case ID: f2d_134/html/0334-01.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

Ellene Z. ROSENSTEEL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8204.
    Circuit Court of Appeals, Third Circuit.
    Argued March 16, 1943.
    Decided March 22, 1943.
    Norman D. Keller, of Pittsburgh, Pa. (W. A. Seifert, of Pittsburgh, Pa., A. Lloyd Adams, of Johnstown, Pa. and Reed, Smith, Shaw & McClay, of Pittsburgh, Pa., on the brief), for petitioner.
    Ray A. Brown, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key añd J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS, MARIS, and JONES, Circuit Judges.
   PER CURIAM.

The decision of the United States Board of Tax Appeals is affirmed for the reasons stated in its opinion, 46 B.T.A. 1184.