Case ID: f2d_110/html/0660-02.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

Robert BARBOUR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7204.
    Circuit Court of Appeals, Third Circuit.
    Jan. 19, 1940.
    Writ of Certiorari Denied May 6, 1940.
    See-U.S. —, 60 S.Ct. 976, 84 L.Ed.-.
    Prew Savoy, of Washington, D. C. (John F. Evans and'Winthrop Travell, of counsel), for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and John A. Gage, Special Assts. to Atty. Gen., for respondent.
    Before BIGGS, MARIS,.and BIDDLE, Circuit Judges.
   PER CURIAM.

The question involved in this case is identical with the second question involved in Weir v. Commissioner, 3 Cir., 109 P.2d 996, this day decided, and the facts of the two cases are indistinguishable in all material respects. Upon the authority of that case the decision of the Board of Tax Appeals is affirmed.