Case Name: John T. ROWLAND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases)
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1940-11-20
Citations: 115 F.2d 504
Docket Number: Nos. 7317, 7318
Parties: John T. ROWLAND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases).
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 115
Pages: 504–504

Head Matter:
John T. ROWLAND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases).
Nos. 7317, 7318.
Circuit Court of Appeals, Third Circuit.
Nov. 20, 1940.
Carey & Lane, of Jersey City, N. J. (Robert Carey and Harry Lane, both of Jersey City, N. J., of counsel), for petitioner.
Edward H. Hammond, Sp. Asst, to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.
Before MARIS, CLARK, and JONES, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Board of Tax Appeals, 40 B.T.A. 11, is affirmed upon the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46. S.Ct. 172, 70 L.Ed. 384; Ewart v. Commissioner of Internal Revenue, 3 Cir., 98 F.2d 649; and Commissioner of Internal Revenue v. Emerson, 3 Cir., 98 F. 2d 650, certiorari denied 305 U.S. 642, 59 S.Ct. 145, 83 L.Ed. 414.