Case ID: f2d_109/html/1014-02.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

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Harry A. LOGAN, . Respondent.
    No. 7270.
    Circuit Court of Appeals, Third Circuit.
    Feb. 15, 1940.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
    David W. Richmond, of Washington, D. C.°, for respondent.
    Befo're MARIS, CLARK, and JONES, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals is reversed upon the authority of Commissioner v. Hart, 3 Cir., 106 F.2d 269.