Case Name: Robert BARBOUR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1940-01-19
Citations: 110 F.2d 660
Docket Number: No. 7204
Parties: Robert BARBOUR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, MARIS,.and BIDDLE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 110
Pages: 660–660

Head Matter:
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.

Opinion:
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.