Case ID: f2d_122/html/0934-03.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

Thomas M. LEWIS and Adelaide B. Lewis, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7778.
    Circuit Court of Appeals, Third Circuit.
    Argued Oct 10, 1941.
    Decided Oct. 13, 1941.
    Albert Barnes Zink, of Philadelphia, Pa., for petitioners.
    Warren F. Wattles, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and A. F. Prescott and Michael H. Cardozo, IV, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before MARIS, JONES, and GOODRICH, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed upon the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Lucas v. Reed, 281 U.S. 699, 50 S.Ct. 352, 74 L.Ed. 1125; Buckner v. Commissioner, 2 Cir., 77 F.2d 297; Ewart v. Commissioner, 3 Cir., 98 F.2d 649; and Commissioner v. Emerson, 3 Cir., 98 F.2d 650, certiorari denied 305 U.S. 642, 59 S.Ct. 145, 83 L.Ed. 414.