Case ID: f2d_131/html/0220-01.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

TAGGART’S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.
    No. 8019.
    Circuit Court of Appeals, Third Circuit.
    Argued July 10, 1942.
    Decided Oct. 31, 1942.
    S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Julian H. Ruslan-der, both of Pittsburgh, Pa., on the brief), for petitioner.
    Newton K. Fox, Spec. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.
    Before MARIS, JONES, and GOODRICH, Circuit Judges.
   PER CURIAM.

In view of the enactment of Section 134 of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Acts, the decisions of the Board of Tax Appeals are vacated and the cause is remanded for further consideration of the petitioner’s tax liabilities in the light of the provisions of that section.