Case Name: MUTUAL AID & BENEFIT ASSOCIATION OF FORSTMANW & HUFFMANN EMPLOYEES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1930-07-21
Citations: 42 F.2d 619
Docket Number: No. 4372
Parties: MUTUAL AID & BENEFIT ASSOCIATION OF FORSTMANW & HUFFMANN EMPLOYEES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 42
Pages: 619–620

Head Matter:
MUTUAL AID & BENEFIT ASSOCIATION OF FORSTMANW & HUFFMANN EMPLOYEES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 4372.
Circuit Court of Appeals, Third Circuit.
July 21, 1930.
Wall, Haight, Carey & Hartpenee, of Jersey City, N. J. (Thomas G. Haight, of Jersey City, N. J., and Robert H. Montgomery, of Washington, D. C., of counsel) for petitioner.
G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Harvey R. Gamble, Sp. Asst. Attys. Gen. (Harvey R. Gamble, Gen. Counsel, Bureau of Internal Revenue, and Joe S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
Before BUFFINGTON and DAVIS, Circuit Judges, and AVIS, District Judge.

Opinion:
PER CURIAM.
While the facts of course are different, the principle involved in Bok v. McCaUghn (C. C. A.) 42 F.(2d) 616, is decisive of this case. The order of the Board of Tax Appeals mil therefore be vacated and the ease remanded for further proceedings in accord with this court's opinion in that case.